(a) A safe deposit box of a decedent may be entered and any or all of the contents
removed in the presence of an employe of the financial institution in which the box
is located. The employe shall make, or cause to be made, a record of the contents of the box,
which record he shall attest under penalty of perjury to be correct and complete. The financial institution may make a reasonable charge for the attendance of its
employe at the entry of the box and the listing of the contents, which charge shall
be deductible as an administration expense under subclause (1) of section 2127. 1
(b) A safe deposit box of a decedent may be entered and any or all of the contents
removed in the presence of a representative of the department authorized by the secretary. The department shall authorize at least one such representative in and for each
county of this Commonwealth. The representative present at the time of entry into the box shall make or cause
to be made a record of the contents of the box.
(c) The court for cause shown may order that a designated person or persons be permitted
to enter a safe deposit box of a decedent and remove the contents described in the
order, under supervision as the court may direct. The order may also require that a record be made of the contents of the box.
(d) Notwithstanding any of the provisions of this part, the department, at any time
and without relation to the death of a specific decedent, by a certificate issued
to a firm whose business requires ready access to safe deposit boxes, may issue a
general authorization for the entry into, and removal of the contents of, a safe deposit
box of a decedent, under terms and conditions as it may prescribe. A financial institution may permit such entry and removal upon presentation to it
of such certificates issued by the department.
(e) Nothing in this part shall prohibit a financial institution from permitting entry
into a safe deposit box of a decedent for the sole purpose of removing the decedent's
will and evidence of ownership of the burial lot in which the decedent is to be interred. An employe of the financial institution must be present at the opening of the box
and make or cause to be made a record of the documents removed from the safe deposit
box during the entry and attest the record to be correct and complete under penalty
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