Do safe deposit boxes have to be inventoried by the state after someone passes away and who must be present?

Effective May 11, 2011, neither a department or bank employee, nor lawyer or CPA must be present at a safe deposit box inventory. Instead, pursuant to the Inheritance and Estate Tax Act of 1991, a safe deposit box of a decedent may be entered at the time fixed in a notice mailed within seven days of the date of proposed entry, to the Department of Revenue and to the financial institution in which the box is located, 72 P.S. section 9193. The department no longer will provide employees to be present at safe deposit box inventories.

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1. Who may enter a safe deposit box after the death of a decedent?
2. Do safe deposit boxes have to be inventoried by the state after someone passes away and who must be present?
3. How do I arrange an inventory of a safe deposit box?