How to Control Flash and DIV Overlap ?

Question :
Can I put DIV on top of Flash(swf) file?

Answer : 
Yes, you can. I tested in FF,IE,chrome and Mac Safari.

Things you have to take care is 
1. CSS z-index. you have to set the DIV and Flash(wrap with DIV). 0-100 , higher number will be on TOP.

2. DIV must have color background or transparent pixel/GIF. (IE only)

3. Flash must set to wmode transparent or opaque.
  
  sample :

   <embed src="main.swf" quality="high" 
   pluginspage="http://www.macromedia.com/go/getflashplayer" 
   type="application/x-shockwave-flash" 
   wmode="opaque"  height="857" 
   width="990" />

Download : Samples Files Download

Refer Site : communitymx
Sample Site : UVA Marketing (Top left corner apply it)