Exhibit 99.1

Important Risk Factors

         For a description of important  factors that could cause actual results
to  differ  materially  from  the  results  reflected  in  the   forward-looking
statements  contained  in this  Form  10-Q,  see  pages 11 to 16 of the Form S-4
Registration  Statement of LIFT (Registration No. 333-69864),  as amended, which
is hereby incorporated by reference.