This is a "rescue" job. The 3/4" and 1" PVC stub ups were jacked out of square with the wall and some broken during the concrete pour. The inspector suggested this as the best option to salvage the installation.
You may have a derating issue if there are more than 30 current carrying conductors. See 366.7. I think I would have looked at installing the gutter directly on top of the conduits comming out of the floor with the gutter opening up to make it easier to pull wire. If I did this I would try to make sure that the conduit beween the gutter and the panel did not exceed 24" to avoid additional derating. Don
The fittings are a PVC female adapter glued on the PVC with an EMT connector screwed in. De-rating is not a factor as each of these 3/4" conduits are for one set of conductors each. They are for dedicated circuits for special equipment and the 3/4" conduits will have (4)#10 THWN and the 1" will have (3) #8 and (1) #10 in it. All other conduits/circuits will be overhead runs. There are (2) more panels to be mounted above the gutter. The feeders from the 400A MDP will run through the gutter to DP1 and DP2. The panels and gutter are mounted on a wall with 1" OSB and (2) layers of 5/8" sheet rock between them and the stud faces. The EMT from the PVC to the gutter measures 26".
Correction: The distance from the concrete to the bottom of the gutter is 26". The EMT length is 22". Joe, can PVC transition to EMT using a PVC female adapter to an EMT connector? The inspector, who suggested this course of action, said it was an approved method and challenged me to show him where it wasn't.
I probably would have used a larger gutter just to make pulling or feeding a little easier. You should run a piece of strut behind the EMT. I agree with CTwireman on the physical damage possibility of the PVC.