Abstract: On September 21, 2001, Employee #1, the foreman, together with the owner and the other worker, a laborer, started the workday at the home office. Then, they traveled to the grain handling facility in Atlanta, Nebraska. The owner and Employee #1 inspected the area. Both felt that the Tower Number 1, the one to be worked on, was securely imbedded in the concrete base of the structure. The job entailed removing a grain spout and the associated tower. The tower was approximately 29 ft tall. The plan for the job was to secure the grain spout with a vehicle-mounted boom lift and then take Tower Number 1 down. The spout was connected to the boom truck. Once the tower was taken down, the workers could lower the spout to the ground. The tower had a ladder and platform affixed to it and was designed to hold personnel. Employee #1 proceeded to climb tower Number 1. When he got to the top of the tower, he tied off with his harness, Serial Number 72255, and 6-ft lanyard, Model Number 3412, and then Employee #1 started to cut the tower from the spout. While this was taking place, the owner took a tag line for the spout and tied it off to the adjacent utility pole to steady the spout when it was released from the tower. The other employee was mainly doing ground clean up work during this time. Employee #1 was cutting the top of Tower Number 1 with an acetylene torch. As soon as Employee #1 had made the cut through the metal, Tower Number 1 started falling. The tower fell towards the southeast into an adjacent Tower Number 2. Employee #1 rode the Tower Number 1 down as it fell. As Tower Number 1 struck tower Number 2, Employee #1 fell into the second tower, striking it with his head and upper torso. He was hanging by his lanyard approximately 3 ft from the ground when the owner and the other employee rushed to Employee #1's side. The other employee applied pressure to Employee #1 to try to stop the bleeding. The owner then called the local ambulance services and waited for their arrival on the scene. Employee #1 died as a result of severe head and facial injuries. The Ag Systems company constructs, repairs, and demolishes structures related to the agriculture industry. The company mainly works with grain bins, silos, and related facilities. When the accident happened, the company was to take down an old grain silo and its attached legs, spouts, and towers. The company had no written or devised plan to accomplish this task. The tower fell due to the added weight on top of the tower. As soon as the tower was cut free, the tower was not stable enough and fell. A foreman for the company had gone to the site approximately 2 weeks prior to the accident to start the job, but due to inclement weather the job could not commence. The company could not get to the job until 2 weeks later.