By default, all VB6 classes that are converted to VB.NET implicitly inherit from the System.Object class. In some scenarios, you might want that one or more classes inherit from a different class. This is often desirable for data objects and business objects. For example, let’s see how you can make the BOWidget class to inherit from a MyFramework.BusinessBase class

        ' add this pragma at the top of the  Widgets.cls file
        '## PostProcess  "Public Class  Widget\s*\n",
            "$0\tInherits  MyFramework.BusinessBase\n"