Put your safe deposit box in your corporation’s name
In most states, a safe deposit box in an individual’s name will be sealed when the individual dies so that the authorities can take an inventory of its contents. If you are a shareholder in a closely held corporation, you can avoid this problem by renting a safe deposit box in the name of your corporation. Safe deposit boxes in corporate names are not sealed when a shareholder dies.
By giving the right of access to the box to a fellow corporate officer whom you trust, you can assure your heirs of immediate access to the box.
Check the law in your state first, because some states will not seal a safe deposit box if it is rented jointly in the names of you and your spouse.