Abstract: At approximately 8:30 a.m. on November 13, 1997, Employee #1 was behind the wheel of a forklift being towed by a pick-up truck operated by another company employee. Prior to the accident the forklift was operational and was being driven to town with the forks forward, on a newly paved two-lane roadway. The pick-up truck operator caught up with the forklift a short distance outside of town. The truck operator and Employee #1 decided that they could get the forklift back to town faster and get the operator out of the cold weather by towing the forklift. They attached a tow strap to the counter weight of the forklift and attached the strap to the truck. They began to tow the forklift down the road at approximately 15 to 18 miles per hour with the steering wheels to the front and the forks to the rear. While being towed, Employee #1 lost control of the forklift. The forklift veered from the roadway, slipped into a ditch along side the road and flipped over. The forklift landed on its side with Employee #1 pinned underneath. Employee #1 was transported to a hospital and later died due to injury to the brain caused by lack of oxygen when he was pinned beneath the forklift. The forklift was not equipped with seatbelts.