In Illinois they will let us use a 4"X3" elbow where you can bring 4 " pipe up above finished floor level .Flooring guy can floor tight to 4 " pipe and then I can come back after, cut pipe with internal pipe cutter and then glue flange in place above Flooring. I really like doing it this way . Flooring guys like it also.
That's one reason why I like the TKO flanges, although I would never reduce like that. You can glue them inside 4" pipe.
I was helping a guy rough a slab in a commercial basement, only the steel frame was on the foundation walls so not much to go by. I thought we were roughing in the drops from the 1st floor because we were stubbing 10' sticks up. I finally realized we were roughing in for toilets and I asked him why we didn't just do 24" or so pieces. He said because no matter how I cap them they still get phucking concrete in them!!!!! They take the phucking caps off!!!