/* --- menu items --- */
var MENU_ITEMS = [
		
	['HOME','index.htm'],
	['COMPANY INFO','#',null, ['Our Team','smteam.htm',null,	['Leo Yen, President','smteam_yen.htm']], ['What We Do','smfocus.htm',null,
	['Our Focus','smfocus.htm'],
	['Why Choose Us','smwhy.htm']], ['Our Clients','smclients.htm']],	['SERVICES','smservices.htm',null,
	['Financial Services','smfiservices.htm',null,
	['SEC Compliance','smfisersec.htm'],
	['Accounting Outsourcing','smfiseracct.htm'],
	['Mergers & Acquisitions','smfisermerg.htm'],
	['Negotiations Preparation','smfisernegp.htm'],
	['Corporate Structuring','smfisercorp.htm'],
	['Venture Capital','smfiservencap.htm'],
	['Treasury & Cash Management','smfisertrea.htm']],
	['Consulting','smconservices.htm',null,
	['Audit Defense & Appeals','smconseraudit.htm'],
	['Business Operations Review','smconserbusop.htm'],
	['Management Oversight','smconsermang.htm']],
	['Tax Outsourcing','smtaxservices.htm',null,
	['Transfer Pricing','smtaxsertran.htm'],
	['Tax Savings & Planning','smtaxsersavpl.htm'],
	['Multinational & Jurisdictional Tax Compliance','smtaxsermulti.htm']]],
	['CONTACT US','smcontact.htm']];