I have a transformer that sets next to a 3500 amp switchboard. We feed the transformer from a breaker in the switchboard. Planning on using the tap rule of 25' we dip down under the slab to across the room to a main breaker panel that was supposed to be bottom fed but came in top fed which now makes our tap a few feet too long. Because we are going under the slab which is usually considered outside the building is there any exception that would allow this. I don't think there is but thought I would ask just in case I'm missing something.