GMC Sierra Classic 2007 Owner's Manual page 442

Fifth wheel or gooseneck kingpin weight should be
15 to 25 percent of the trailer weight up to the
maximum amount specified in the trailering chart for
your vehicle. See "Weight of the Trailer", and
"Fifth-Wheel and Gooseneck Trailering" in this
section.
Do not exceed the maximum allowable tongue
weight for your vehicle. Choose the shortest hitch
extension that will position the hitch ball closest
to the vehicle. This will help reduce the effect
of trailer tongue weight on the rear axle.
After you have loaded the trailer, weigh the trailer
and then the tongue separately, to see if the
weights are proper. If they are not, you may be
able to get them right by moving some items
around in the trailer.
Trailering may be limited by the vehicle's ability to
carry tongue weight. Tongue weight cannot
cause the vehicle to exceed the GVWR (Gross
Vehicle Weight Rating) or the RGAWR (Rear
Gross Axle Weight Rating). The effect of additional
weight may reduce your trailering capacity more
than the total of the additional weight.
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Consider the following example:
A vehicle model base weight is 5,500 lbs
(2 495 kg); 2,800 lbs (1 270 kg) at the front axle
and 2,700 lbs (1 225 kg) at the rear axle. It has a
GVWR of 7,200 lbs (3 266 kg), a RGAWR of
4,000 lbs (1 814 kg) and a GCWR (Gross
Combination Weight Rating) of 14,000 lbs
(6 350 kg). The trailer rating should be:
You can expect tongue weight to be at least
10 percent of trailer weight (850 lbs (386 kg)) and
because the weight is applied well behind the rear
axle, the effect on the rear axle will be greater than
just the weight itself, as much as 1.5 times as much.
The weight at the rear axle could be 850 lbs
(386 kg) X 1.5 = 1,275 lbs (578 kg).