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                                   EXHIBIT 14

                                ROTO-ROOTER, INC.

                           POLICIES ON BUSINESS ETHICS

         It is Roto-Rooter's policy to conduct business in accordance with the
highest standards of business ethics. This requires that all directors and
employees of the Company and its subsidiaries conduct all business in compliance
with the law, avoid actual or potential conflicts of interest and act at all
times with honesty and integrity.

         The purpose of this communication is to provide guidance on the
Company's policies on business ethics.

1.       CONFLICTS OF INTEREST

         Under established principles of law and Company policy, every director,
officer and employee of Roto-Rooter, Inc., its divisions and subsidiaries, has a
duty of undivided loyalty to the Company. Accordingly, if confronted with a
choice between the interests of the Company and personal economic interests or
obligations or duties to others, you must act in the interests of the Company.

         While it is not possible to describe all situations of potential or
actual conflict, the following categories are listed as guidance:

         1.       Receipt of compensation, gifts, entertainment, discounts,
                  services, loans or any thing of value from any competitor of
                  the Company and its subsidiaries or from suppliers, customers
                  or others with current or anticipated business dealings with
                  the Company or its subsidiaries (other than the receipt of
                  minor gifts, entertainment, discounts, services or things of
                  value not exceeding $100 per year from any one source).

         2.       Retention of a stock or other financial interest in any firm
                  described in (1) above. This would not usually apply to the
                  investment in securities of a publicly held corporation unless
                  the investor's judgment in transactions involving the
                  Roto-Rooter organization might be affected by factors such as
                  the size of the investment or the amount of business done with
                  the Company and its subsidiaries. As a general rule, a

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                  2% aggregate interest by a person, members of his family and
                  associated individuals or companies would not present a
                  problem.

         3.       Acting as a director, officer, consultant, agent, employee or
                  in some other capacity for a person or firm described in (1).
                  In addition, there are prohibitions on interlocking
                  directorships and offices in certain situations. To ensure
                  compliance, all directors and officers of the Company should
                  inform the Secretary prior to accepting any other directorship
                  or office.

         4.       Having an interest in any transaction involving the Company or
                  its subsidiaries where the interest may affect the objective
                  and impartial representation of the Company.

         5.       Disclosure or other misuse of confidential information.

         6.       Speculation or dealing in goods, commodities or products
                  purchased, sold or otherwise dealt in or required by the
                  Company and its subsidiaries.

         7.       Conversion to personal benefit of a business opportunity in
                  which the Company or a subsidiary might reasonably be expected
                  to be interested, without first making it available to the
                  Company or subsidiary. For instance, you might learn of a
                  business, an invention or other property for sale which the
                  Company or a subsidiary might be interested in acquiring. If
                  you fail to disclose this to the Company and acquire the
                  property, you may be legally accountable to the Company for
                  profits realized.

         8.       Trading in securities of the Company or its subsidiaries for
                  quick profits or speculation. The Company encourages its
                  directors, officers and employees to invest in the Company's
                  securities as part of a long-range investment plan in order to
                  stimulate their interest in the success of the Company.
                  However, the Company discourages short-term trading since it
                  might create pressures inconsistent with the impartial
                  exercise of judgment on the Company's behalf. In addition, the
                  law requires all directors and certain officers of the Company
                  to pay the Company any profits on purchases/sales made in any
                  six month period.

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         9.       Interests, relationships or activities of the type described
                  above taken by (a) family members, (b) any trust or estate in
                  which either the employee or family members have a substantial
                  interest, or (c) any partnership, corporation or other firm in
                  which you are a partner, director or officer in which you or
                  your family members have a substantial interest.

         Where a conflict or potential conflict develops, you should disclose
promptly and fully to your superior all pertinent facts. In many instances, the
only consequences will be your disqualification from participating in a
particular transaction, or a finding that the condition which appeared
questionable is not significant. In other cases, it may prove advisable for you
to dispose of the outside interest or for other measures to be taken.

2.       DISCLOSURE

         The Company requires full, fair, accurate, timely and understandable
disclosure in all reports and documents it files with or submits to the
Securities and Exchange Commission and in other public communications it makes.

         All books and records of the Company and its subsidiaries shall be kept
in such a way as to fully and fairly reflect all transactions. Clear, open and
frequent communication among all management levels and personnel on significant
accounting, financial and operating matters will assist in achieving this, as
well as help reach our operating goals.

         No employee shall take any action to circumvent the Company's system of
internal controls.

         Administrative and accounting controls in place shall assure that
financial and other reports are accurately and reliably prepared, and fully and
fairly disclose pertinent information.

3.       LEGAL COMPLIANCE

         The Company and its subsidiaries require compliance with all applicable
governmental laws,

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rules and regulations.

4.       IMPROPER PAYMENTS AND BOOKINGS

         The Company has a policy against the making of any improper, disguised
or questionable payments or book entries of any kind. There are also numerous
laws imposing civil and criminal penalties for such acts, not only upon the
Company, but the individuals as well.

         As guidance, directors and employees may not:

         1.       Use, directly or indirectly, any funds or other assets of the
                  Company or any subsidiary for any unlawful purpose.

         2.       Even if lawful, use, directly or indirectly, any funds or
                  other assets of the Company or any subsidiary for political
                  contributions of any kind or in any form (whether cash, other
                  property, services or the furnishing of facilities), or
                  establish or administer any committee or other organization to
                  raise or make political contributions.

         3.       Establish or maintain undisclosed or unrecorded bank accounts
                  or other funds or assets of the Company or any subsidiary.

         4.       Make or permit any false, misleading or artificial entries on
                  books or records of the Company or any subsidiary. All
                  transactions shall be appropriately authorized, recorded and
                  evidenced by proper supporting documentation.

         5.       Make any payment on behalf of the Company or any of its
                  subsidiaries with the intention or understanding that it is to
                  be used for a purpose other than that described by the
                  supporting documents.

         6.       Make any payment in violation of exchange control or tax
                  regulations.

         7.       Give gifts or favors to anyone with current or anticipated
                  business dealings with the Company or its subsidiaries, if it
                  could reasonably be interpreted for the purpose of improperly
                  influencing a business decision.
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         8.       Offer or make any payment or gift, directly or indirectly, to
                  any governmental official to assist the Company in obtaining,
                  retaining or directing business.

5.       REPORTING VIOLATIONS

         Any violation of these Policies on Business Ethics shall be promptly
reported in writing to any employee's supervisor, to the Company's Secretary, or
to the Company's Internal Auditor. You may also report them to the Company's
Theft and Fraud Hotline, 1-877-888-0003, 24 hours a day, 7 days a week.

         The Company will investigate any reported violations and may take
appropriate disciplinary action. The Company forbids retaliation against those
who in good faith report violations of these Policies on Business Ethics.

6.       ACCOUNTABILITY FOR ADHERENCE TO POLICIES

         Violations of these Policies on Business Ethics, even in the first
instance, may result in disciplinary action up to and including termination of
employment.

         If you have any questions at any time concerning the Policies, discuss
them with your superior, the Internal Auditor, or a person designated by the
head of your division or subsidiary.

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                                   CERTIFICATE

         I,                            , certify that I have read the foregoing
Policies on Business Ethics and will comply to the best of my knowledge and
ability.

         I understand that violating the Policies may result in disciplinary
action up to and including termination of my employment.

         I acknowledge my duty to advise my supervisor, the Company's Secretary,
or Internal Auditor, of any violations of these Policies. I understand I may
also do this by calling the Theft and Fraud Hotline, 1-877-888-0003.

                                            ____________________________________
          Division or Unit Employed By               Signature

               Title or Position                        Date

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