Article 300.50 exception #2 indicates that depth of cover can be reduced from Table 300.50 6" for each 2" of concrete cover, (note that the table begins at 600V) yet in the Handbook Table 300.50 (for 0-600V) makes no mention of this exception. Could it be that the exception does not apply for less than feeders 600V? Or is it that if the exception applies for the higher voltage then it will also apply for the lower voltages? Thanks.