Illinois Code § 760 ILCS 20/7

Other Transfer by Fiduciary.
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(a) Subject to subsection (c),
a representative may make an irrevocable transfer to an adult or trust company
as custodian for the benefit of a minor pursuant to Section 10, in the
absence of an
authorization to do so.

 
(b) Subject to subsection (c), a guardian may make an irrevocable
transfer to an adult or trust company as custodian for the benefit of
the minor pursuant to Section 10.

 
(c) A transfer under subsection (a) or (b) may be made only if (i) the
representative or guardian
considers the transfer to
be in the best interest of the minor and (ii) the transfer is authorized by the
court if it exceeds $10,000 in value.

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