Exhibit 99.2

IMPORTANT TAX INFORMATION

This tax information is provided in connection with the information
statement of LP Innovations, Inc. dated [ ], 2004. Capitalized terms used but
not otherwise defined herein shall have the meanings assigned to such terms in
the information statement.

Under current United States federal income tax laws, dividend payments
that may be made by LPI or CMRG with respect to shares of their common stock
(including CMRG's distribution of LPI common stock to the extent it may be
treated as a dividend) may be subject to backup withholding. Generally, such
payments will be subject to backup withholding unless the holder (i) is exempt
from backup withholding or (ii) on a Form W-9 or a substitute thereof, furnishes
the payer with the correct taxpayer identification number ("TIN") of the record
owner of the shares and certifies that the number provided is correct and
further certifies that (x) such holder is not subject to backup withholding as a
result of a failure to report all interest or dividend income or (y) the
Internal Revenue Service ("IRS") has notified such holder that it is no longer
subject to backup withholding. To avoid backup withholding, each holder should
provide CMRG and LPI, or their distribution agent, with the two completed
Substitute Forms W-9 below: one for each of CMRG and LPI.

If the record owner is an individual, the TIN is the taxpayer's social
security number. For most other entities, the TIN is the employer identification
number. If the shares of common stock are held in more than one name or are not
in the name of the actual owner, consult the enclosed Guidelines for Request for
Taxpayer Identification Number and Certification on Substitute Form W-9 for
additional guidelines on what number to report. If the holder has not been
issued a TIN and has applied for a number or intends to apply for a number in
the near future, he should write "Applied For" in the space provided for in the
TIN in Part I, and sign and date the Substitute Form W-9. If "Applied For" is
written in Part I and payment is made with respect to stock held before the
distributing corporation (CMRG or LPI) or its distribution agent, as the case
may be, is provided with a TIN, the applicable entity may retain the applicable
federal income tax withholding percentage of any payment and either remit such
amount to the IRS if such TIN is not provided within 60 days or pay over such
retained amount to the stockholder upon the furnishing of a TIN within 60 days.
If the distributing corporation (CMRG or LPI) or its distribution agent, as the
case may be, is not provided with an TIN in connection with such payments, the
holder may be subject to a $50.00 penalty imposed by the IRS.

Certain holders (including, among others, all corporations and certain
foreign holders) are exempt from these backup withholding requirements. Exempt
holders, other than foreign holders, while not required to file Substitute Form
W-9, should, for each of the two Substitute Forms W-9 (one for each of CMRG and
LPI), check the appropriate box for their status, then check the "Exempt from
back-up withholding" tax in the line following the business name, sign and date
the Form. Foreign holders not subject to backup withholding should complete and
submit to the distribution agent two Forms W-8BEN (Certificate of Foreign Status
of Beneficial Owner For U.S. Withholding), and/or other applicable Forms W-8
(one for each of CMRG and LPI), instead of Substitute Forms W-9. Such forms may
be obtained from the distribution agent. See the enclosed Guidelines for Request
for Taxpayer Identification Number and Certification on Substitute Form W-9 for
additional instructions.

If backup withholding applies, the distributing corporation (CMRG or LPI)
or its distribution agent, as the case may be, will be required to withhold a
portion of any dividend payments, computed

at the applicable rate, made to a holder of common stock. Backup withholding is
not an additional tax. Rather, the amount of backup withholding is treated, like
other withheld amounts, as an advance payment of the person's tax liability, and
the tax liability of persons subject to backup withholding will be reduced by
the amount of tax withheld. If withholding results in an overpayment of taxes, a
refund may be obtained.

REQUESTER'S NAME: [________________________________]
Give Form to the Requester. Do NOT send to the IRS.

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Name (if a joint account or you changed your name, see enclosed Guidelines)

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Business name, if different above.

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Check appropriate box: |_| Individual/Sole Proprietor |_| Corporation
|_| Partnership |_| Other |_| Exempt from back-up withholding

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Address (number, street, and apt. or suite no.)

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City, state and ZIP code.

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SUBSTITUTE PART I--Taxpayer Social Security Number
Form W-9 Identification OR
Department of Number (TIN). Employer Identification Number
the Treasury Enter your TIN on
Internal the appropriate ____________________________
Revenue Service line. For most
individuals, this Note: If the account is in more than
is your social one name, see the chart in the enclosed
security number Guidelines to determine what number to
(SSN). For most give.
other entities, it
is your employer
identification number
(EIN). If you do not
have a number, write
"Applied For" in the
space in the right.
See How to Get a TIN
in the enclosed
GUIDELINES.
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PART II--Certification

Under the penalties of perjury, I certify that:

(1) The number shown on this form is my correct taxpayer
identification number (or I am waiting for a number to be
issued to me), and

(2) I am not subject to backup withholding because: (a) I am
exempt from backup withholding; or (b) I have not been
notified by the Internal Revenue Service (IRS) that I am
subject to backup withholding as a result of a failure to
report all interest or dividends; or (c) the IRS has
notified me that I am no longer subject to backup
withholding; and

(3) I am a U.S. person (including a U.S. resident alien).

Certification Instructions--You must cross out item (2) above if
you have been notified by the IRS that you are subject to backup
withholding because you have failed to report all interest and
dividends on your tax return.

SIGNATURE________________________ DATE______________

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NOTE: FAILURE TO COMPLETE THIS FORM MAY RESULT IN BACKUP WITHHOLDING AT THE
APPLICABLE RATE ON ANY PAYMENTS MADE TO YOU. PLEASE REVIEW THE ENCLOSED
GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION NUMBER AND
CERTIFICATION ON SUBSTITUTE FORM W-9 FOR ADDITIONAL DETAILS.

REQUESTER'S NAME: [________________________________]
Give Form to the Requester. Do NOT send to the IRS.

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Name (if a joint account or you changed your name, see enclosed Guidelines)

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Business name, if different above.

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Address (number, street, and apt. or suite no.)

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City, state and ZIP code.

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SUBSTITUTE PART I--Taxpayer Social Security Number
Form W-9 Identification OR
Department of Number (TIN). Employer Identification Number
the Treasury Enter your TIN on
Internal the appropriate ____________________________
Revenue Service line. For most
individuals, this Note: If the account is in more than
is your social one name, see the chart in the enclosed
security number Guidelines to determine what number to
(SSN). For most give.
other entities,
it is your employer
identification number
(EIN). If you do not
have a number, write
"Applied For" in the
space in the right.
See How to Get a TIN
in the enclosed
GUIDELINES.
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PART II--Certification

Under the penalties of perjury, I certify that:

(1) The number shown on this form is my correct taxpayer
identification number (or I am waiting for a number to be
issued to me), and

(3) I am a U.S. person (including a U.S. resident alien).

SIGNATURE _________________________ DATE_____________

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GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER AND CERTIFICATION ON SUBSTITUTE FORM W-9

What Name and Number to Give the Requester

Name

If you are an individual, you must generally enter the name shown on your
Social Security card. However, if you have changed your last name, for instance,
due to marriage, without informing the Social Security Administration of the
name change, enter your first name, the last name shown on your Social Security
card, and your new last name. If the account is in joint names, list first and
then circle the name of the person or entity whose number you enter in Part I of
the form.

Sole Proprietor--You must enter your individual name as shown on your
Social Security card on the name line. You may enter your business, trade or
"doing business as" name on the business name line.

Limited Liability Company (LLC)--If you are a single-member LLC (including
a foreign LLC with a domestic owner) that is disregarded as an entity separate
from its owner under Treasury regulations Section 301.7701-3, enter the owner's
name on the name line. Enter the LLC's name on the business name line. A
disregarded domestic entity that has a foreign owner must use the appropriate
Form W-8.

Other Entities--Enter the business name as shown on required federal
income tax documents on the name line. This name should match the name shown on
the charter or other legal document creating the entity. You may enter any
business, trade or "doing business as" name on the business name line.

Taxpayer Identification Number (TIN)

You must enter your taxpayer identification number in the appropriate box.
If you are a resident alien and you do not have and are not eligible to get a
Social Security number, your taxpayer identification number is your IRS
individual taxpayer identification number (ITIN). Enter it in the Social
Security number box. If you do not have an individual taxpayer identification
number, see How to Get a TIN below. If you are a sole proprietor and you have an
employer identification number, you may enter either your Social Security number
or employer identification number. However, the IRS prefers that you use your
Social Security number. If you are an LLC that is disregarded as an entity
separate from its owner under Treasury regulations Section 301.7701-3, and are
owned by an individual, enter the owner's Social Security number. If the owner
of a disregarded LLC is a corporation, partnership, etc., enter the owner's
employer identification number. See the chart below for further clarification of
name and TIN combinations.

The table below will help determine the number to give the requester.

- ------------------------------------ --------------------------- ----------------------------------- ------------------------
For this type of account: Give Name and SSN of For this type of account: Give Name and SSN:
- ------------------------------------ --------------------------- ----------------------------------- ------------------------

1. Individual account The individual 6. A valid trust, estate or Legal entity
pension (4)

2. Two or more individuals The actual owner of the 7. Corporation or LLC The corporation
(joint account) account or, if combined electing corporate
funds, the first status on Form 8832
individual on the account (1)

3. Custodian account of a The minor(2) 8. Association, club, The organization
minor (Uniform Gift to religious, charitable,
Minors Act) educational or other
tax-exempt organization

4. a. The usual revocable The grantor-trustee(1) 9. Partnership or multi-member The partnership
savings trust (grantor is LLC
also trustee)
b. The so-called trust The actual owner(1) 10. A broker or registered The broker or nominee
account that is not a legal nominee
or valid trust under state
law

5. Sole proprietorship or The owner(3) 11. Account with the Department The public entity
single owner LLC of Agriculture in the name
of a public entity (such
as a state or local
government, school district,
or prison) that receives
agricultural program
payments
- ------------------------------------ --------------------------- ----------------------------------- -----------------------

(1) List first and circle the name of the person whose number you furnish. If
only one person on a joint account has a Social Security number, that
person's number must be furnished.

(2) Circle the minor's name and furnish the minor's Social Security number.

(3) You must show your individual name, but you may also enter your business
or "doing business as" name. You may use either your Social Security
number or employer identification number (if you have one).

(4) List first and circle the name of the legal trust, estate or pension
trust. (Do not furnish the taxpayer identification number of the personal
representative or trustee unless the legal entity itself is not designated
in the account title.)

Note: If no name is circled when more than one name is listed, the number will
be considered to be that of the first name listed.

GUIDELINES FOR REQUEST FOR TAXPAYER IDENTIFICATION
NUMBER AND CERTIFICATION ON SUBSTITUTE FORM W-9
Page 2

How to Get a TIN

If you do not have a taxpayer identification number, apply for one immediately.
To apply for a Social Security number, get Form SS-5, Application for a Social
Security Number Card, from your local Social Security Administration office. Get
Form W-7 to apply for an individual taxpayer identification number or Form SS-4,
Application for Employer Identification Number, to apply for an employer
identification number. You can get Forms W-7 and SS-4 from the IRS.

Payees Exempt From Backup Withholding

For interest and dividends, the following payees are exempt from backup
withholding:

o A corporation.

o A financial institution.

o An organization exempt from tax under section 501(a) of the Internal
Revenue Code of 1986, as amended (the "Code"), an individual
retirement account (IRA), or a custodial account under section
403(b)(7) of the Code if the account satisfies the requirements of
section 401(f)(2) of the Code.

o The United States or any of its agencies or instrumentalities.

o A state, the District of Columbia, a possession of the United States,
or any of their political subdivisions or instrumentalities.

o A foreign government or any of its political subdivisions, agencies or
instrumentalities.

o An international organization or any of its agencies or
instrumentalities.

o A dealer in securities or commodities required to register in the
United States, the District of Columbia or a possession of the United
States.

o A real estate investment trust.

o A common trust fund operated by a bank under section 584(a) of the
Code.

o An entity registered at all times during the tax year under the
Investment Company Act of 1940.

o A foreign central bank of issue.

o A middleman known in the investment community as a nominee or
custodian.

o A trust exempt from tax under section 664 of the Code or described in
section 4947 of the Code.

Payments Exempt From Backup Withholding

Dividends and patronage dividends that are generally exempt from backup
withholding include:

o Payments to nonresident aliens subject to withholding under section
1441 of the Code.

o Payments to partnerships not engaged in a trade or business in the
United States and that have at least one nonresident alien partner.

o Payments of patronage dividends not paid in money.

o Payments made by certain foreign organizations.

o Distributions made by an ESOP pursuant to section 404(k) of the Code.

Interest payments that are generally exempt from backup withholding include:

o Payments of interest on obligations issued by individuals. Note,
however, that such a payment may be subject to backup withholding if
this interest is $600 or more and is paid in the course of the payer's
trade or business, and you have not provided your correct taxpayer
identification number or you have provided an incorrect taxpayer
identification number to the payer.

o Payments of tax-exempt interest (including exempt-interest dividends
under section 852 of the Code).

o Payments described in section 6049(b)(5) of the Code to nonresident
aliens.

o Payments on tax-free covenant bonds under section 1451 of the Code.

o Payments made by certain foreign organizations.

Payments that are not subject to information reporting are also not subject to
backup withholding. For details, see sections 6041, 6041A, 6042, 6044, 6045,
6049, 6050A and 6050N of the Code, and their regulations.

If you are exempt from backup withholding, you should still enter your
name as described above and check the appropriate box for your status, check the
"Exempt from back-up withholding" box in the line following the business name,
sign and date the Form.

If you are a nonresident alien or a foreign entity not subject to backup
withholding, give the requester an appropriate completed and executed IRS Form
W-8.

Privacy Act Notice.- Section 6109 of the Code requires you to give your correct
taxpayer identification number to persons who must file information returns with
the IRS to report interest, dividends and certain other income paid to you. The
IRS uses the numbers for identification purposes and to help verify the accuracy
of your tax return. The IRS may also provide this information to the Department
of Justice for civil and criminal litigation and to cities, states, and the
District of

Columbia to carry out their tax laws. You must provide your taxpayer
identification number whether or not you are required to file a tax return.
Payers must generally withhold a portion, computed at the applicable rate on
taxable dividends and certain other payments to a payee who does not furnish a
taxpayer identification number to a payer. Certain penalties may also apply.

Penalties

(1) Failure to Furnish Taxpayer Identification Number.- If you fail to furnish
your correct taxpayer identification number to a requester, you are subject to a
penalty of $50.00 for each such failure unless your failure is due to reasonable
cause and not to willful neglect.

(2) Civil Penalty for False Information With Respect to Withholding.- If you
make a false statement with no reasonable basis which results in no backup
withholding, you are subject to a $500.00 penalty.

(3) Criminal Penalty for Falsifying Information.- Willfully falsifying
certifications or affirmations may subject you to criminal penalties including
fines and/or imprisonment.

FOR ADDITIONAL INFORMATION, CONTACT YOUR TAX CONSULTANT OR THE INTERNAL REVENUE
SERVICE.