I plan on tapping outside overhead 200 amp feeder conductors with a 100 amp feeder going to detached garage. Using NEC 240.21(5) it appears you can run outside taps of unlimited length. Problem is the customer had someone install underground feeder conductors before garage was set and they are 15 feet short of reaching garage and 5 feet short of what I need to terminate at top of pole. Question is can you splice outside tap conductors ? If so I’d rather splice both ends in a box above ground and continue them to their connection points.