Moss - You should be fine at 40" - most people around here go 3' unless it is under driveway or unheated concrete/paved area. But why would you trench when you can have it directional bored and not tear anything up. The guy charged me $600 to lay my water and gas lines to my shop and connected the water. He brought his mini-ex and the boring machine. The mini-ex to dig at the ends for connection points. In just over two hours he was done and a lot less mess than any trencher and no settling for the next year. I just talked to a guy about a month ago that had water ran to his new house site from the street with connections for $500 - no damage at all to his lawn.