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Here's the thing.

Banks are notified by Social Security of deaths automatically and they freeze accounts and will deny you access to the box until probate is complete.

Some people unwisely place things like their wills, funersl instructions and the like in their bank boxes.

If Sis's intention was to safeguard mom's stuff from being inaccessible for many months, she did a good thing.

If she wanted to kerp mom's stuff for herself and avoid the directions of the will, that's another story.
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I'm assuming your mom is still alive. Who is her financial PoA? Maybe this person removed the items to sell them for the money to support your mom's care. Maybe they checked the contents, saw there wasn't much worth paying the monthly box fee for and made a decision to empty it? How do you know what was in the box, if anything? If you were told many years ago, that could all have changed now that she's in her 90's. The items in the box are your mom's while she's still alive, for her benefit, not necessarily for any inheritances, if she needed the money. Not sure what your question is, but you need to provide a lot more information, thanks.
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This should not be done. It is a way to hide assets and to keep them from being distributed to others. Those assets should be distributed to her heirs according to her will.
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I am sorry this happened. What’s your question?
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