American Boiler Services believes that our employees are our most important assets. We also recognize that occupational injuries and illness result in unnecessary human suffering, reduced employee morale and productivity, and ultimately, a waste of the Company's human and material assets.

In the interest of protecting the Company, its employees, its stockholders, its customers and the general public from losses due to accidents and other downgrading incidents, it is the policy of American Boiler Services to do everything reasonable to prevent personal injury and damage to property and the environment. Furthermore, American Boiler Services, will comply with all applicable local, state, and federal regulations relative to employee safety and health.

Safety programs are established at each worksite, including, but not limited to service operations, construction, maintenance, shop and office operations, material handling, housekeeping, machine and tool usage, vehicular operation, fire protection, public protection and compliance with applicable regulations.

Members of the upper management team are designated by the CEO to be responsible for the development, implementation and evaluation of American Boiler Services' safety program. Safety is the responsibility of every employee in the Company, and all employees are expected to make loss prevention and control an integral part of their work ethic.

The goals of our safety and loss control program are both humanitarian and economic. These goals and the objectives of this policy can are achieved through the continued cooperation and support of each and every employee.