We are closing a branch and transferring the accounts to another branch a couple of miles away.

We have a customer who has an irrevocable burial reserve account that does not want to transfer branches, and wants to move his account to a different institution that is staying in the community where our branch is closing.

Under PA state law, does anyone know if we can allow this because of the circumstances? I can't find anything about other reasons to release these funds besides the death of the owner. Any thoughts or know of any guidance out there?

It is called an irrevocable account for a reason.

If the account was set up because the person is on Medicaid, your contract is required to have a clause allowing it to be transferred if the customer moves to another state.