Pennsylvania law provides that a safe deposit box is frozen at death except for certain exceptions.
And, while many people are afraid to leave a will in their safe deposit box, that might be the very best place.Heirs will find it.  It doesn't get destruyed by accident or by a house fire, and the exceptions allow the executor to get the will out of the safe deposit box.

First, a jointly held box owbed by a husband and wife is not frozen.  Also, executors can remove cemetary deeds and the will.

However, if the box was not titled in joint names between spouses, then once the will or cemetery deed is removed, a freeze will be put on the box until it is inventoried according to state rules. The inventory is made part of the inheritance tax division's records and the contents are taxable for inheritance tax purposes.
David M. Frees, III
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Attorney, Speaker and Author