I just cut the outer column shaft to be just a few inches from the toe board and used the same bearing as the upper one. I let the inner shaft run a few inches out to attach the necessary universal joint. I had a second steering column that I stole the inner shaft out of to make the filler piece between the toe board and the steering box. There are several styles of universal joints that will make the necessary bends required to get to the steering box and around the engine. Make sure your u-joints are properly aligned.