Safe Deposit Boxes
Pennsylvania imposes a safe deposit box freeze at the time of every safe deposit box owner's death, which restricts the rights of others to enter that box. The freeze applies to all boxes, except those held in the names of the decedent and the decedent's surviving spouse.

This is important to note, as merely naming another person as a joint box owner, such as a child, does not grant that person any additional rights after your death.

While the freeze is in place a box may be entered solely for the purpose of removing a will or funeral deed, but only after notification to the bank and the Pennsylvania Department of Revenue.  Notice is required so that a bank employee and a Department of Revenue representative may be present to witness the entry and prepare a list of all the box's contents. This allows an accounting of all taxable property, which might otherwise be transferred without notice.  Once the box contents have been properly accounted for and listed, the freeze is lifted.

See: Taxes, Valuing Property; Pennsylvania Inheritance Tax, Generally; Pennsylvania Inheritance Tax, Taxable Property; Federal Estate Tax, Generally