I'm installing a 400 amp 120/240, 3ph panel board. Existing is a 800 amp 120/240, 3ph main distribution feed by parallel 500 mcm. The tap will run approximately 35 ft to 400 amp panel board that resides in an adjacent room. I plan to run 2 1/2" emt and use 250 mcm as tap conductor. Clarity on the tap rules are not always clear and seem to invite there own problems within there definition. Can a smaller tap conductor be used ? and what of the rule not to past through wall?