When a person dies intestate, that person's property is distributed according to the law. In New York, that law is found in EPTL 4-1.1.A letter of instruction (LOI), also called a letter of intent. It provides your executor with important information about your assets and personal information. This proceeding is used whether or not the Decedent executed a Last Will and Testament during his or her lifetime. The name and address of the decedent. List specific account numbers and what banking institutions or insurance companies you use. A copy of the entitled party's valid, unexpired, government-issued photo identification. To Open a Safe Deposit Box After Death in NYC, you must Petition the Surrogate's Court in the County where the Decedent died for permission. Getting a legal pronouncement of death.