gkrane, I have 2 1" holes drilled in the back of my 80 gal, about 3 inches from the top of the tank, with 6"Hx5"Dx7"L skimmer boxes glued over the bulkheads. I'm using 1 1/2" flexable PVC pipe plumbed to the sump. I have a Magdrive18 pumping the water from the sump back to the tank via 1" pipe. I figured about 9 feet of headlose on my return pump, that breaks down to about 425 gph per return (two returns). So I figure I'm getting 425 gph per overflow. If your tank is drilled from the bottom I'm sure you'll get a higher gph rating.
David
David