We just received the Pennsylvania Inheritance Tax Bulletin issued May 11, 2011 wherein they tell us that any executor or administrator can perform an unattended inventory of a decedent's safe deposit box. No bank official or attorney needs to be involved. I am writing procedures for our branches to follow in granting this access and wonder what anyone else is doing.
Thanks!

We will be amending our safe deposit box procedures as well. but did you notice that there is now a seven day advance notice to be sent, return receipt service, to the bank and Dept of Revenue prior to admittance?

Yes - with a copy to the Bank. I am making confirmation of receipt of the letter part of our procedures.

This notice doesn't override the will search, right?
We have a situation of a sister (who lives in another state) of a deceased box holder, who needs to do a will search. However, without any keys, it will need to be drilled. We are planning on handling the situation as a regular drilled box without doing the inventory,since that bulletin is effective immediately,and securing the contents in her presence until the executor gives 7 days notice he/she is coming for the contents. Does that sound right?

Anyone willing to share what they are going to say in their policy and procedures. I'm having trouble getting started.

jcaldwell, I would collect a copy of the notice sent to the Dept of Revenue, have the executrix sign the affidavit that notice was sent and collect the death and short cert. I would then drill the box in the presence of the executrix and give her the inventory form and instructions for completing and mailing the form.

Our procedure is to copy the model language provided by the State then have all involved parties, executors/administrators sign off and have any co-renters present when access is granted for the inventory.

We are going to have copies of the bulletin so they can see the instructions.

We will also have copies of the sworn statement they are to provide us in case they don't bring one with them.

I don't believe it says we have to be in receipt of their notice to the state, we just have to have their sworn statement that they have provided the notice.