An Emergency Power Off (EPO) system is intended to power down a single piece of electronic equipment or an entire installation from a single point by activating a push button. EPO is employed in many applications such as industrial processes and information technology (IT). This white paper describes the advantages and disadvantages of EPO for protecting data centers and small IT equipment rooms containing UPS systems. Various codes and standards that require EPO are discussed. Recommended practices are suggested for the use of EPO with UPS systems.