XtheedgeX- I hope that your not saying what it looks like your saying because there are a bunch of panels out there with splices in the gutter space. I don't think UL will ever say that this panel is listed for allowing splices in the gutter space. BUT- the code is rather clear that you can splice in enclousures with overcurrent devices in them if you have the room and stay within the percentages called out. The words "Listed for the purpose" with respects to splicing are not found here. I'm wondering how we measure the 75% or 40%. I venture to say if you asked a pointed question of UL about "Listed for splicing" they will always say "No it's not Listed for splicing". Probably no manufacturer has ever submitted a producted and specified that it be Listed that way because the code doesn't ask that it be so Listed for splicing.