It brings up a good point though Bob. What Changed?! (Paul quoted from ENT, not EMT)
IMO, in most places the soil would chew right through EMT in no time at all. (Unless protection of the whole run is a fun install.)
It has been and still is not allowed where I am, but on the few times I have seen it installed below grade here, you could pull the stub up by hand. Nothing but a trail of rust in the dirt around the conductors.
[This message has been edited by e57 (edited 07-02-2006).]