Subject to subsection (c) of this section, 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 § 13–309 of this subtitle, in the absence of a will or under a will or trust that does not contain an authorization to do so. Subject to subsection (c) of this section, a conservator may make an irrevocable transfer to another adult or trust company as custodian for the benefit of the minor pursuant to § 13–309 of this subtitle. A transfer under subsection (a) or (b) of this section may be made only if: The personal representative, trustee, or conservator considers the transfer to be in the best interest of the minor; The transfer is not prohibited by or inconsistent with provisions of the applicable will, trust agreement, or other governing instrument; and The transfer is authorized by the court if it exceeds $25,000 in value.