Windows 2003 Server Will Not Reboot or Shutdown

Windows 2003 Server seems to stop responding when shutting down or rebooting.

click Start, click Run, type regedit in the Open box, and then click OK.

Locate and then click the following registry subkey:
In the right pane, double-click the WaitToKillServiceTimeout value.
Export the registry settings.
In the Value data box, type 120000, and then click OK.
Quit Registry Editor, and then restart Windows