Water heater location

[JDB3]

Went on a residential call today. The occupant was concerned about a water heater located above electric panel.
Turns out, yes but, the water heater is an attic space, sitting on a plywood platform inside of a standard size catch pan. The electrical panel is flush mounted in sheet-rock below the water heater in a bedroom wall. Although I agree that this is not a good application, I do not know of any code violation.

Any thoughts?

 

[charlie b]

The only relevant article that I can come up with is 110.26(E). I would say that the ceiling of the bedroom (i.e., attic floor) would count as a "structural ceiling," in the context of this article. So I would say the installation does not violate this article.

 

[JDB3]

Thanks

 

[Dennis Alwon]

I agree with Charlie