It took some thinking to figure out why the electrician would put the SEC neutral to the main disconnect, but put the hots to a 100amp breaker.
After much thought, I don’t think it’s a hazard or against the NEC, though. Is it? (I do know there are other deficiencies).
The only thing that I could surmise is that new 100amp meter bases were installed. The main disconnect is 125amp, so the electrician wired it this way.
Have any of you seen this before?
The third picture is just to show this guys craftsmanship on the service rise.:roll:
Man that panel just needs to go 
The SEC neutral is on the neutral/ground bus. That’s fine. The back-fed breaker must be listed for that panel. Must not exceed the stab rating of the power bus. And “shall be secured in place by an additional fastener that requires other than a pull to release” the breaker. 408.36(D) Otherwise, it’s fine too.
The service neutral is in the proper location, but it’s hard to understand why the ungrounded conductors weren’t attached to the factory-installed service disconnect.
The electrician didn’t have long enough wires?:mrgreen:
I thought that, too at first.
100 amp meter base, 125amp disconnect.
Are disconnects present in the center box (between the meters)?
http://www.nachi.org/forum/attachments/f19/62550d1361329245t-interesting-dscn9588.jpg
I’m not sure where you found the rating of the meter base, but that rating would be irrelevant. The size of the conductors would be more of a determining factor.
Welcome to the board! Good response too!