What is the safest way to proceed when installing tails at a Company panel?

The safest way to proceed when installing tails at a company panel is to lock out/tag out the breaker feeding the panel. This practice is crucial for ensuring safety during electrical work. Lock-out/tag-out procedures involve disconnecting power to the circuit you will be working on and placing a physical lock on the breaker so that it cannot be turned on while work is being performed. This protects workers from potential electrical hazards, such as accidental energization of the circuit, which could lead to severe injuries or even fatalities.

By implementing this safety protocol, you create a secure working environment, allowing for the safe performance of necessary tasks without the risk of unexpected electrical shock or equipment malfunction. The other choices, while important in their own right, do not provide the same level of direct protection as the lock-out/tag-out procedure does. Checking voltage, wearing personal protective equipment, and ensuring connections are tight are all good practices, but they cannot substitute for the critical step of isolating and securing the power source before any work begins.