Maybe something like this?
Code:
<table border="0" cellpadding="0" cellspacing="0" width="760px" style="margin-top: 1px; border-bottom: 1px solid #cccccc; padding-bottom: 7px;">
<tr>
<td style="margin-left: 2px;" align="right">
{section name=sb loop=$speed_bar }
{if $speed_bar[sb].active eq "Y"}
{include file="customer/tabTest.tpl" tab_title="<A href=\"`$speed_bar[sb].link`\">`$speed_bar[sb].title`</A>"}
{if %sb.index% is div 4}
{/if}
{/if}
{/section}
</td>
</tr>
</table>