Question about account trading

So I know that account trading is against the terms of use for this game and that it is really easy for Riot to figure out when an account has been transferred to a different user. So here's the situation:

My brother has had an account for a few years and has spent a good few hundred dollars on this game. He hasn't played in quite awhile (hasn't been ranked since season 2) and doesn't think he'll come back to the game. He doesn't want his account to go to waste since he has invested so much time into it, and he'd like to give it to me for me to use as an alternate account. Now this is the part that could get the account banned since it's pretty obvious when account credentials are changed suddenly and is being used on a different IP address. I'm just wondering what Riot thinks of situations like these? Would it be possible to selectively permit a trade when both parties are in agreement, or would it be possible to trade content from one account to another so that the money that someone has put into their account doesn't go to waste? (EDIT; *paid content, not exclusive rewards for participating in an event or reaching a certain rank)