1999 Subaru Forester Owner's Manual - Page 254
1999 Subaru Forester Manual
Page 254 highlights
In case of emergency HS0374 J Towing with all wheels on the ground D Never turn the ignition switch to the "LOCK" position while the vehicle is being towed because the steering wheel and the direction of the wheels will be locked. D Remember that the brake booster and power steering do not function when the engine is not running. Because the engine is turned off, it will take greater effort to operate the brake pedal and steering wheel. WARNING D When transmission failure occurs, transport your vehicle on a flat-bed truck. D For AWD vehicles, the traveling speed must be limited to less than 20 mph (30 km/h) and the traveling distance to less than 31 miles (50 km). For greater speeds and distances, transport your vehicle on a flat-bed truck. CAUTION - CONTINUED - 8-13