.border {
    background: red;
    width: 300px;
    height: 200px;
    border: 1px solid green;
    overflow: visible;
    margin: 0;
    padding: 0;
}

.border iframe {
    border: none;
    width: 300px;
    height: 100px;
    margin: 0;
    padding: 0;
    opacity: 0.8;
}

.border .lower {
    height: 100px;
    margin: 0;
    padding: 0;
    background: blue;
    opacity: 0.8;
}