Re: 400 amp service
You can make the connection of the Grounding Electrode Conductor to the grounded service conductor at any convenient point between the end of the service drop or lateral and the service disconnecting means enclosure's bonded buss bar. The transfer switch is probably the easiest place to do that. Some electrical utilities require you to make the connection at a specific point so check with your AHJ before committing to a particular approach. As an example the rural power cooperatives that were set up by the Rural Electrification Administration (REA) used to require that the connection be made to the neutral drip loop. The people who wrote the original REA service standards believed that this practice offered superior lightning protection to services supplied form overhead lines. Some of the utilities still adhere to that practice.
250.24 Grounding Service-Supplied Alternating-Current Systems.
(A) System Grounding Connections. A premises wiring system supplied by a grounded ac service shall have a grounding electrode conductor connected to the grounded service conductor, at each service, in accordance with 250.24(A)(1) through (A)(5).
(1) General. The connection shall be made at any accessible point from the load end of the service drop or service lateral to and including the terminal or bus to which the grounded service conductor is connected at the service disconnecting means.
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Tom