Section 167.027 - Transfer not authorized in will or trust; transfer by conservator1. A personal representative or trustee may make an irrevocable transfer to another adult or trust company as custodian for the benefit of a minor pursuant to the provisions of this chapter, in the absence of a will or under a will or trust that does not contain an authorization to do so.2. A conservator may make an irrevocable transfer to another adult or trust company as custodian for the benefit of the minor pursuant to the provisions of this chapter.3. A transfer made pursuant to this section may be made only if: (a) The personal representative, trustee or conservator considers the transfer to be in the best interest of the minor;(b) The transfer is not prohibited by or inconsistent with the provisions of the applicable will, trust agreement or other governing instrument; and(c) The transfer is authorized by the court if it exceeds $10,000 in value.