Will also need to be drained if you have the tank that is located in the ceiling in a joist bay. When you select your HWHeater, make sure you choose the right size if you are going with gas. Proper flue pitch towards the chimney is necessary. Keep in mind that the price of gas water heaters has increased due to mandated ANSI safety features. You can check out the new safety features and read on how they work at www.bradfordwhite.com. click on the link "defender" if you decide on an electric HWH, then no flue is required, however you need a 220VAC electrical line on a double 30 A breaker.