public class frmMain : System.Windows.Forms.Form
	{
		private System.Windows.Forms.MenuItem miSettings;
		private void miSettings_Click(object sender, System.EventArgs e)
		{
			frmSettings frm = new frmSettings();
			try
			{
				frm.ShowDialog();
			}
			finally
			{
				frm.Dispose();
			}

		}

......................

}
.......................
	public class frmSettings : System.Windows.Forms.Form
	{
		private Microsoft.WindowsCE.Forms.InputPanel ipDialog;

.......................
		private void tbUserName_GotFocus(object sender, System.EventArgs e)
		{
			// Set input panel active 
			inputPanel1.Enabled = true;  // !!! сваливается в frmMain
		}

	}
}