My breaker panel is in a sump closet, should I move it?
First off -- if the sump/sump pump protrude above the surrounding floor level, then they are a 110.26(E)(1)(a) violation:


  (a) Dedicated Electrical Space. The space equal to the width and depth of
  the equipment and extending from the floor to a height of 1.8 m (6 ft) above 
  the equipment or to the structural ceiling, whichever is lower, shall be 
  dedicated to the electrical installation. No piping, ducts, leak protection 
  apparatus, or other equipment foreign to the electrical installation shall be 
  located in this zone.


Second -- even if the sump doesn't violate the letter of 110.26(E)(1)(a), it could still be seen as a violation of 110.26, as it poses a potential tripping or wet-surface hazard to someone working on the equipment:


  110.26 Spaces About Electrical Equipment. Access and working space shall 
  be provided and maintained about all electrical equipment to permit ready and 
  safe operation and maintenance of such equipment.


So, I'd move the panel if feasible; at the very least, I'd talk to the AHJ about it -- I'd want to have an official interpretation on file for such a situation, even if the panel can't move.

Also, will the closet itself let the panel door open the full 90deg, and is there a space in front of the panel above the floor at least 30" wide and 36" deep? If either of those things are false, then the panel must move anyway, as the NEC working clearance rules in 110.26(A) would then be violated.