I have researched this on here as well. I am kinda confused. I have been sizing gutters by 20% fill up to 30 conductors. 6 times the largest diameter conduit, between conduits on the same plane or at an angle past 30 degrees. Or 8 times for conduit openings directly across from each other. I am going to try to attach a pdf of the setup, I designed to install. It consists of an ATS connecting to a 12"x12"x48" gutter with 4 2-1/2" rigid nipples. Under the gutter is a meter base and a Generator docking station. All connected to the gutter with 2x 2-1/2" rigid. All conductors are 350 kcmil in parallel. (L1,L2,N x2) One set in each conduit. My quiestion is my gutter big enough? I will be extending the load side conductor in the gutter by way of distribution blocks. does my design fall short? the way i fugured it, I could actually get away with a 10"x10". As far as conductors there will be 2 sets from the meter to the preferred in the ATS, 2 sets from the Docking station to the Alternate in the ATS, and 2 sets from the ATS load to the Distribution blocks, 2 Sets from the distribution blocks exiting the gutter to the Panel room. And Thanks ahead, hope i didn't confuse you as much as i did myself.