WHO MAY ENTER A SAFE DEPOSIT BOX AFTER THE DEATH OF A DECEDENT?
No one is allow to enter a safe deposit box – not even a joint owner except to remove a will and/or burial instructions in the presence of a bank employee. The bank employee must complete PA Form REV-487 (Entry into a Safe Deposit Box to Remove a Will or Cemetery Deed) to record the entry and mail it to the PA Department of Revenue. PA law states that the contents of safe deposit boxes must be inventoried before they can be removed. WHO CONDUCTS SAFE DEPOSIT BOX INVENTORIES AND WHO MUST BE PRESENT AT THE INVENTORY? A bank employee, a representative of the PA Department of Revenue or an attorney representing the estate (with written permission from the Department) can conduct safe deposit box inventories. The person conducting the inventory and the executor or administrator of the estate must be present at the inventory. If the executor or administrator of the estate is not present, he/she must give a notarized limited power of attorney to whoever is representing him/her. If the deceden
