Can drywall over PVC LB?

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TimWA

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Flipping a recessed interior main panel in a garage to a new Nema3R panel on the outside wall to allow remodeling the garage. Can I use a 2" PVC LB to chase the branch circuits to the new panel if it's subsequently re-drywalled over? No splices in the LB of course. How the heck is this materially different from solid pipe. Or do I have to use 2" rigid with 90.
 
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