It's pretty obvious the panelboard was here first, so the electrician that installed it should be off the hook. However, the same can't be said for the cabinet installer. These cabinets and countertop are clearly obstructing the working space required by 110.26.

As per 110.26, "Access and working space shall be provided and maintained about all electrical equipment to permit ready and safe operation and maintenance of such equipment."

As per 110.26(A), "Working space for equipment operating at 600V, nominal, or less to ground and likely to require examination, adjustment, servicing, or maintenance while energized shall comply with the dimensions of 110.26(A)(1), (A)(2), and (A)(3) or as required or permitted elsewhere in this Code." In addition, the requirements of 110.26(A)(1) state, "The depth of the working space in the direction of live parts shall not be less than that specified in Table 110.26(A)(1) unless the requirements of 110.26(A)(1)(a), (A)(1)(b), or (A)(1)(c) are met. Distances shall be measured from the exposed live parts or from the enclosure or opening if the live parts are enclosed."

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