We have an executor of a Deceased SDB owner give their Attorney POA to access and inventory the decedent box. Is it acceptable for us to honor the POA and let the Attorney inventory the box as long as he files the necessary paperwork with the State?

If you have documentation that the Attorney is acting as a representative of the executor then yes, it is acceptable.

From the PA Dept. of Revenue Website:

No one is allowed to enter a safe deposit box, not even a joint owner, except to remove a will and/or burial instructions, which must be removed 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. The contents of safe deposit boxes must be inventoried before they can be removed.

A representative of the estate must be present at the inventory. If the decedent and a surviving joint owner owned the box, the surviving owner should be present. Additionally, an attorney representing the estate may be present.

An estate representative must provide written notice to the department at least seven days in advance of a safe deposit box inventory. The notice must include the name of the estate and the person entering the box; the name and address of the financial institution where the box is located; and the date and time of entry. The notice must be delivered to the department at the address below by the U.S. Postal Service with return receipt service, and a copy of the notice should be provided to the financial institution where the box is located.
PA Dept. of Revenue
Safe Deposit Box Unit
PO Box 280601
Harrisburg, PA 17128-0601
At the time of entry, the estate representative must provide a statement to the financial institution verifying notice was provided to the department. Within 20 days of entry, the estate representative must return a completed Safe Deposit Box Inventory form, REV-485, to the department’s Safe Deposit Box Unit.

I highly suggest they contact their legal counsel.

A representative of the estate must be present at the inventory. If the decedent and a surviving joint owner owned the box, the surviving owner should be present. Additionally, an attorney representing the estate may be present.

I really don't think that a representative of the estate can pass that one to someone else through a POA. This says that the attorney representing the estate may be present. It doesn't say they can be there without the representative of the estate also being present.

Hi Forum,

That may be possible in PA. The PA Statute says in part:

§ 3319. Power of attorney; delegation of power over subscription rights and fractional shares; authorized delegations.

(a) Power of attorney.-- A personal representative may convey real estate, transfer title to personal estate, or perform any other act of administration by an attorney or agent under a power of attorney. Nothing in this subsection authorizes the delegation of any discretionary power.


Thus, you need to make sure the POA is valid, properly executed, and that no discretionary decisions are being made in the inventory process.

Happy holidays!