/EMPTY=string-list
       /EMPTY="None" (D)

    Specifies one or more strings that indicate that a use of the
    structured tag has no subtags. If you do not specify the /EMPTY
    qualifier, then there will be no way to explicitly indicate that
    an occurrence of the tag is empty. You can always use implicitly
    empty tags by starting a new top-level tag after the current top-
    level tag, or by terminating the comment block.

    You use this qualifier only with the /TYPE=STRUCTURED case.