This guide breaks down everything you need to know about electrical distribution boxes in plain English. We'll explain what they are, the different panel types you'll encounter, NEC 408 requirements that govern their installation, and common applications for each type. Distribution. Design requirements for low voltage distribution boxes cover NEC, IEC, and safety standards to ensure reliable, compliant electrical installations. They come in three types: 1P (Single Pole): Controls only the live wire, providing basic protection. 💡 Quick Answer: An. Electrical systems power our homes, offices, and industrial facilities, but behind every reliable electrical setup lies a crucial component that often goes unnoticed: the distribution box. Each component plays a specific role.