diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/cos/GFCosAlt.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/cos/GFCosAlt.java
new file mode 100644
index 000000000..196c684e7
--- /dev/null
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/cos/GFCosAlt.java
@@ -0,0 +1,36 @@
+/**
+ * This file is part of veraPDF Validation, a module of the veraPDF project.
+ * Copyright (c) 2015, veraPDF Consortium <info@verapdf.org>
+ * All rights reserved.
+ *
+ * veraPDF Validation is free software: you can redistribute it and/or modify
+ * it under the terms of either:
+ *
+ * The GNU General public license GPLv3+.
+ * You should have received a copy of the GNU General Public License
+ * along with veraPDF Validation as the LICENSE.GPL file in the root of the source
+ * tree.  If not, see http://www.gnu.org/licenses/ or
+ * https://www.gnu.org/licenses/gpl-3.0.en.html.
+ *
+ * The Mozilla Public License MPLv2+.
+ * You should have received a copy of the Mozilla Public License along with
+ * veraPDF Validation as the LICENSE.MPL file in the root of the source tree.
+ * If a copy of the MPL was not distributed with this file, you can obtain one at
+ * http://mozilla.org/MPL/2.0/.
+ */
+package org.verapdf.gf.model.impl.cos;
+
+import org.verapdf.cos.COSString;
+import org.verapdf.model.coslayer.CosAlt;
+
+/**
+ * @author Maxim Plushchov
+ */
+public class GFCosAlt extends GFCosString implements CosAlt {
+
+    public static final String COS_ALT_TYPE = "CosAlt";
+
+    public GFCosAlt(COSString cosString) {
+        super(cosString, COS_ALT_TYPE);
+    }
+}
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/GFOpMarkedContent.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/GFOpMarkedContent.java
index a97d46ed1..690038733 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/GFOpMarkedContent.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/GFOpMarkedContent.java
@@ -22,17 +22,11 @@
 
 import org.verapdf.as.ASAtom;
 import org.verapdf.cos.*;
-import org.verapdf.gf.model.impl.cos.GFCosActualText;
-import org.verapdf.gf.model.impl.cos.GFCosDict;
-import org.verapdf.gf.model.impl.cos.GFCosLang;
-import org.verapdf.gf.model.impl.cos.GFCosName;
+import org.verapdf.gf.model.impl.cos.*;
 import org.verapdf.gf.model.impl.operator.base.GFOperator;
 import org.verapdf.gf.model.impl.pd.util.PDResourcesHandler;
 import org.verapdf.model.baselayer.Object;
-import org.verapdf.model.coslayer.CosActualText;
-import org.verapdf.model.coslayer.CosDict;
-import org.verapdf.model.coslayer.CosLang;
-import org.verapdf.model.coslayer.CosName;
+import org.verapdf.model.coslayer.*;
 import org.verapdf.model.operator.OpMarkedContent;
 import org.verapdf.pd.PDResource;
 
@@ -53,6 +47,7 @@ public abstract class GFOpMarkedContent extends GFOperator implements OpMarkedCo
 	public static final String LANG = "Lang";
 	/** Name of link to ActualText value from the properties dictionary */
 	public static final String ACTUAL_TEXT = "actualText";
+	public static final String ALT = "alt";
 
 	private COSDictionary propertiesDict;
 	private final GFOpMarkedContent markedContent;
@@ -88,6 +83,8 @@ public List<? extends Object> getLinkedObjects(String link) {
 		switch (link) {
 			case ACTUAL_TEXT:
 				return this.getactualText();
+			case ALT:
+				return this.getalt();
 			default:
 				return super.getLinkedObjects(link);
 		}
@@ -184,18 +181,15 @@ public String getParentStructureTag() {
 	 * @return ActualText value or null if it is not present.
 	 */
 	public COSString getActualText() {
-		COSObject actualText = getAttribute(ASAtom.ACTUAL_TEXT, COSObjType.COS_STRING);
-		return actualText == null ? null : (COSString) actualText.get();
+		return getStringAttribute(ASAtom.ACTUAL_TEXT);
 	}
 
 	public COSString getE() {
-		COSObject e = getAttribute(ASAtom.E, COSObjType.COS_STRING);
-		return e == null ? null : (COSString) e.get();
+		return getStringAttribute(ASAtom.E);
 	}
 
 	public COSString getAlt() {
-		COSObject alt = getAttribute(ASAtom.ALT, COSObjType.COS_STRING);
-		return alt == null ? null : (COSString) alt.get();
+		return getStringAttribute(ASAtom.ALT);
 	}
 
 	/**
@@ -233,16 +227,40 @@ private List<CosActualText> getactualText() {
 		return Collections.emptyList();
 	}
 
+	private List<CosAlt> getalt() {
+		COSString alt = getAlt();
+		if (alt != null) {
+			List<CosAlt> list = new ArrayList<>(MAX_NUMBER_OF_ELEMENTS);
+			list.add(new GFCosAlt(alt));
+			return list;
+		}
+		return Collections.emptyList();
+	}
+
 	public COSString getInheritedActualText() {
+		return getInheritedStringAttribute(ASAtom.ACTUAL_TEXT);
+	}
+
+	public COSString getInheritedAlt() {
+		return getInheritedStringAttribute(ASAtom.ALT);
+	}
+
+	public COSString getInheritedStringAttribute(ASAtom key) {
 		if (markedContent != null) {
-			COSString actualText = markedContent.getInheritedActualText();
-			if (actualText != null) {
-				return actualText;
+			COSString string = markedContent.getInheritedStringAttribute(key);
+			if (string != null) {
+				return string;
 			}
 		}
-		return getActualText();
+		return getStringAttribute(key);
 	}
 
+	public COSString getStringAttribute(ASAtom key) {
+		COSObject attribute = getAttribute(key, COSObjType.COS_STRING);
+		return attribute == null ? null : (COSString) attribute.get();
+	}
+
+
 	public Long getInheritedMCID() {
 		if (markedContent != null) {
 			Long mcid = markedContent.getInheritedMCID();
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/MarkedContentHelper.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/MarkedContentHelper.java
index 14bf1439e..bcb6e7eee 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/MarkedContentHelper.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/markedcontent/MarkedContentHelper.java
@@ -33,10 +33,10 @@
  */
 public class MarkedContentHelper {
 
-    public static boolean containsActualText(GFOpMarkedContent markedContent,
-                                             StructureElementAccessObject accessObject) {
+    public static boolean containsStringKey(ASAtom key, GFOpMarkedContent markedContent,
+                                            StructureElementAccessObject accessObject) {
         if (markedContent != null) {
-            if (markedContent.getInheritedActualText() != null) {
+            if (markedContent.getInheritedStringAttribute(key) != null) {
                 return true;
             }
 
@@ -47,7 +47,7 @@ public static boolean containsActualText(GFOpMarkedContent markedContent,
                     Long mcid = markedContent.getInheritedMCID();
                     COSObject structureElement = accessObject.getStructureElement(parentTreeRoot, mcid);
                     if (structureElement != null && !structureElement.empty()) {
-                        COSObject actualText = structureElement.getKey(ASAtom.ACTUAL_TEXT);
+                        COSObject actualText = structureElement.getKey(key);
                         return actualText != null && !actualText.empty() &&
                                actualText.getType() == COSObjType.COS_STRING;
                     }
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/textshow/GFGlyph.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/textshow/GFGlyph.java
index 005e21526..d187b07bb 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/textshow/GFGlyph.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/operator/textshow/GFGlyph.java
@@ -112,7 +112,6 @@ protected GFGlyph(PDFont font, int glyphCode, int renderingMode, String id,
         } else {
             this.toUnicode = font.toUnicode(glyphCode);
         }
-        getactualTextPresent();
         this.id = id;
     }
 
@@ -249,6 +248,11 @@ public Boolean getunicodePUA() {
 
     @Override
     public Boolean getactualTextPresent() {
-        return MarkedContentHelper.containsActualText(markedContent, structureElementAccessObject);
+        return MarkedContentHelper.containsStringKey(ASAtom.ACTUAL_TEXT, markedContent, structureElementAccessObject);
+    }
+
+    @Override
+    public Boolean getaltPresent() {
+        return MarkedContentHelper.containsStringKey(ASAtom.ALT, markedContent, structureElementAccessObject);
     }
 }
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDOutline.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDOutline.java
index 02b250959..6182c2367 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDOutline.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDOutline.java
@@ -87,7 +87,7 @@ private List<PDAction> getAction() {
 
 	private List<PDDestination> getDestination() {
 		COSObject destination = ((PDOutlineItem) simplePDObject).getDestination();
-		if (!destination.empty()) {
+		if (!destination.empty() && !simplePDObject.knownKey(ASAtom.A)) {
 			List<PDDestination> destinations = new ArrayList<>(MAX_NUMBER_OF_ELEMENTS);
 			destinations.add(new GFPDDestination(destination));
 			return Collections.unmodifiableList(destinations);
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructElem.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructElem.java
index 3d32d7d09..970185015 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructElem.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructElem.java
@@ -30,11 +30,13 @@
 import org.verapdf.exceptions.LoopedException;
 import org.verapdf.gf.model.impl.containers.StaticContainers;
 import org.verapdf.gf.model.impl.cos.GFCosActualText;
+import org.verapdf.gf.model.impl.cos.GFCosAlt;
 import org.verapdf.gf.model.impl.cos.GFCosLang;
 import org.verapdf.gf.model.impl.cos.GFCosUnicodeName;
 import org.verapdf.gf.model.impl.pd.gfse.GFSEFactory;
 import org.verapdf.model.baselayer.Object;
 import org.verapdf.model.coslayer.CosActualText;
+import org.verapdf.model.coslayer.CosAlt;
 import org.verapdf.model.coslayer.CosLang;
 import org.verapdf.model.coslayer.CosUnicodeName;
 import org.verapdf.model.pdlayer.PDStructElem;
@@ -71,6 +73,7 @@ public class GFPDStructElem extends GFPDStructTreeNode implements PDStructElem {
 	 * Link name for {@code ActualText} key
 	 */
 	public static final String ACTUAL_TEXT = "actualText";
+	public static final String ALT = "alt";
 
 	private final String standardType;
 
@@ -211,6 +214,8 @@ public List<? extends Object> getLinkedObjects(String link) {
 				return this.getLang();
 			case ACTUAL_TEXT:
 				return this.getactualText();
+			case ALT:
+				return this.getalt();				
 			default:
 				return super.getLinkedObjects(link);
 		}
@@ -286,4 +291,14 @@ private void fillStructElemRefs() {
 			}
 		}
 	}
+
+	private List<CosAlt> getalt() {
+		COSObject alt = simplePDObject.getKey(ASAtom.ALT);
+		if (alt != null && COSObjType.COS_STRING == alt.getType()) {
+			List<CosAlt> list = new ArrayList<>(MAX_NUMBER_OF_ELEMENTS);
+			list.add(new GFCosAlt((COSString)alt.getDirectBase()));
+			return list;
+		}
+		return Collections.emptyList();
+	}
 }
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeNode.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeNode.java
index 3033aa2f7..282fbe515 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeNode.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeNode.java
@@ -111,7 +111,7 @@ private static List<String> getChildrenStandardTypes(GFPDStructTreeNode element)
 		return Collections.unmodifiableList(res);
 	}
 
-	public List<GFPDStructElem> getChildren() {
+	private List<GFPDStructElem> getChildren() {
 		if (children == null) {
 			List<org.verapdf.pd.structure.PDStructElem> elements = ((org.verapdf.pd.structure.PDStructTreeNode) simplePDObject).getStructChildren();
 			if (!elements.isEmpty()) {
@@ -126,4 +126,17 @@ public List<GFPDStructElem> getChildren() {
 		}
 		return children;
 	}
+
+	public List<GFPDStructElem> getStructuralSignificanceChildren() {
+		List<GFPDStructElem> children = getChildren();
+		List<GFPDStructElem> result = new LinkedList<>();
+		for (GFPDStructElem child : children) {
+			if (TaggedPDFConstants.NON_STRUCT.equals(child.getstandardType()) || TaggedPDFConstants.DIV.equals(child.getstandardType())) {
+				result.addAll(child.getStructuralSignificanceChildren());
+			} else {
+				result.add(child);
+			}
+		}
+		return result;
+	}
 }
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeRoot.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeRoot.java
index 81b8cce3f..a3fdc431f 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeRoot.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/GFPDStructTreeRoot.java
@@ -76,16 +76,18 @@ private List<CosUnicodeName> getRoleMapNames() {
 
 	@Override
 	public String gettopLevelFirstElementStandardType() {
-		if (!getChildren().isEmpty()) {
-			return getChildren().get(0).getstandardType();
+		List<GFPDStructElem> children = getStructuralSignificanceChildren();
+		if (!children.isEmpty()) {
+			return children.get(0).getstandardType();
 		}
 		return null;
 	}
 
 	@Override
 	public String getfirstChildStandardTypeNamespaceURL() {
-		if (!getChildren().isEmpty()) {
-			return getChildren().get(0).getStandardTypeNamespaceURL();
+		List<GFPDStructElem> children = getStructuralSignificanceChildren();
+		if (!children.isEmpty()) {
+			return children.get(0).getStandardTypeNamespaceURL();
 		}
 		return null;
 	}
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/annotations/GFPDLinkAnnot.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/annotations/GFPDLinkAnnot.java
index b4d706ea4..3dc55611b 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/annotations/GFPDLinkAnnot.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/annotations/GFPDLinkAnnot.java
@@ -20,6 +20,7 @@
  */
 package org.verapdf.gf.model.impl.pd.annotations;
 
+import org.verapdf.as.ASAtom;
 import org.verapdf.cos.COSObject;
 import org.verapdf.gf.model.impl.pd.GFPDAnnot;
 import org.verapdf.gf.model.impl.pd.GFPDDestination;
@@ -59,7 +60,7 @@ public List<? extends Object> getLinkedObjects(String link) {
 
 	private List<PDDestination> getDestination() {
 		COSObject destination = ((PDAnnotation) simplePDObject).getDestination();
-		if (!destination.empty()) {
+		if (!destination.empty() && !simplePDObject.knownKey(ASAtom.A)) {
 			List<PDDestination> destinations = new ArrayList<>(MAX_NUMBER_OF_ELEMENTS);
 			destinations.add(new GFPDDestination(destination));
 			return Collections.unmodifiableList(destinations);
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSEL.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSEL.java
index 9ff0b6520..a5c9ee20c 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSEL.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSEL.java
@@ -41,7 +41,7 @@ public String getListNumbering() {
 
     @Override
     public Boolean getcontainsLabels() {
-        for (GFPDStructElem child : getChildren()) {
+        for (GFPDStructElem child : getStructuralSignificanceChildren()) {
             if (TaggedPDFConstants.LI.equals(child.getstandardType()) && 
                     child.getChildrenStandardTypes().contains(TaggedPDFConstants.LBL)) {
                 return true;
diff --git a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSETable.java b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSETable.java
index 6a47c0587..493f77f1b 100644
--- a/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSETable.java
+++ b/validation-model/src/main/java/org/verapdf/gf/model/impl/pd/gfse/GFSETable.java
@@ -101,7 +101,7 @@ private boolean checkRegular(List<GFPDStructElem> listTR, GFSETableCell[][] cell
                                  int numberOfRows, int numberOfColumns) {
         for (int rowNumber = 0; rowNumber < numberOfRows; rowNumber++) {
             int columnNumber = 0;
-            for (PDStructElem elem : listTR.get(rowNumber).getChildren()) {
+            for (PDStructElem elem : listTR.get(rowNumber).getStructuralSignificanceChildren()) {
                 String type = elem.getstandardType();
                 if (!TaggedPDFConstants.TD.equals(type) && !TaggedPDFConstants.TH.equals(type)) {
                     continue;
@@ -232,13 +232,13 @@ private boolean hasScope(GFSETableCell cell, int rowNumber, int columnNumber, St
 
     private List<GFPDStructElem> getTR() {
         List<GFPDStructElem> listTR = new LinkedList<>();
-        for (GFPDStructElem elem : getChildren()) {
+        for (GFPDStructElem elem : getStructuralSignificanceChildren()) {
             String type = elem.getstandardType();
             if (TaggedPDFConstants.TR.equals(type)) {
                 listTR.add(elem);
             } else if (TaggedPDFConstants.THEAD.equals(type) || TaggedPDFConstants.TBODY.equals(type) ||
                     TaggedPDFConstants.TFOOT.equals(type)) {
-                for (GFPDStructElem child : elem.getChildren()) {
+                for (GFPDStructElem child : elem.getStructuralSignificanceChildren()) {
                     if (TaggedPDFConstants.TR.equals(child.getstandardType())) {
                         listTR.add(child);
                     }
@@ -250,7 +250,7 @@ private List<GFPDStructElem> getTR() {
 
     private Integer getNumberOfColumns(GFPDStructElem firstTR) {
         int numberOfColumns = 0;
-        for (PDStructElem elem : firstTR.getChildren()) {
+        for (PDStructElem elem : firstTR.getStructuralSignificanceChildren()) {
             String type = elem.getstandardType();
             if (TaggedPDFConstants.TH.equals(type) || TaggedPDFConstants.TD.equals(type)) {
                 numberOfColumns += ((GFSETableCell)elem).getColSpan();
diff --git a/wcag-validation/src/main/java/org/verapdf/gf/model/impl/sa/GFSAStructElem.java b/wcag-validation/src/main/java/org/verapdf/gf/model/impl/sa/GFSAStructElem.java
index ec39b9bed..4cb3c165f 100644
--- a/wcag-validation/src/main/java/org/verapdf/gf/model/impl/sa/GFSAStructElem.java
+++ b/wcag-validation/src/main/java/org/verapdf/gf/model/impl/sa/GFSAStructElem.java
@@ -277,7 +277,7 @@ private static List<String> getChildrenStandardTypes(GFSAStructElem element) {
 		for (Object child : element.children) {
 			if (child instanceof GFSAStructElem) {
 				String elementStandardType = ((GFSAStructElem) child).getstandardType();
-				if (TaggedPDFConstants.NON_STRUCT.equals(elementStandardType)) {
+				if (TaggedPDFConstants.NON_STRUCT.equals(elementStandardType) || TaggedPDFConstants.DIV.equals(elementStandardType)) {
 					res.addAll(getChildrenStandardTypes((GFSAStructElem) child));
 				} else {
 					res.add(elementStandardType);
@@ -292,7 +292,7 @@ public String getparentStandardType() {
 		org.verapdf.pd.structure.PDStructElem parent = this.structElemDictionary.getParent();
 		if (parent != null) {
 			String parentStandardType = GFSAFactory.getStructureElementStandardType(parent);
-			while (TaggedPDFConstants.NON_STRUCT.equals(parentStandardType)) {
+			while (TaggedPDFConstants.NON_STRUCT.equals(parentStandardType) || TaggedPDFConstants.DIV.equals(parentStandardType)) {
 				parent = parent.getParent();
 				if (parent == null) {
 					return null;