Z-Index na posição absoluta

#relative {
	position: relative;
	width: 40px;
	height: 100px;
	background: #000;
	z-index: 1;
	margin-top: 30px;
}
.absolute {
	position: absolute;
	top: 0; left: 0;
	width: 200px;
	height: 50px;
	background: yellow;
}
Odd Ocelot