Abstract: An employee was replacing an old bulkhead with a new one. To prepare for the job, he was placing tools and running extension cord sets from a receptacle outlet on the back porch of a 23-year-old home to the work area at the water's edge. The 120-volt, 20-ampere receptacle outlet on the back porch was not protected by a ground-fault circuit interrupter. The extension cord sets were a brand new 30-meter-long orange cord and a 30-meter-long yellow flat cord. The attachment plug and the cord connector on the yellow cord had been replaced. The equipment grounding conductor on the yellow cord was not connected to the grounding screw at the attachment plug. Additionally, the yellow cord had reversed polarity. The employee was later found in 1.4 meters of water at the northeast corner of the bulkhead. He had been electrocuted. The cord connector on the yellow cord was lying in the water in a small excavation on the side of the bulkhead opposite from where the employee's body was found.