10/23/2015

Who can access a deceased person’s bank accounts?



We do not want to discuss death as Africans. Our culture has found a way to consign issues about death to the background. We hardly discuss what could happen to our loved ones after we have died. We do not want to discuss what could happen; not that we do not care, but rather because our culture makes it appear as if it is a taboo or bad omen. It is a tough subject for Christians who even believe in Heaven after death to fully grasp.

But, the single most important truth we must all acknowledge is that death, being part of humanity is inevitable. We may not know when, but it will painfully happen one day. The recent June 3rd disaster that claimed about 200 lives in Accra, caused by flooding and fire in a fuel station demonstrates the harsh reality of death. Did those beautiful and innocent people know they will never return to their loved ones when they left home on that fateful Wednesday?
Is there one person in your life you trust that knows your estates including your bank accounts? Or, have you documented all your estates (property, bank accounts, investments in shares or mutual funds, insurance, etc) in a way that will make accessibility of these estates easier for loved ones when you are no more? I have decided to focus only on bank accounts for this article.
Let us discuss what happens to someone’s bank accounts when the person is deceased. As someone who works in the banking industry, it is painful to see how relatives of deceased persons who do not know the procedural matters associated with deceased person’s bank accounts and estates are left to wallow in abject ignorance because they did not know what to do. In some cases, the monies left in the bank accounts of these deceased persons when left unclaimed for some years, are returned to the Government’s chest whilst the deceased’s loved ones struggle with their lives.
Each bank has its own procedure on how it deals with a deceased customer’s bank accounts. It is important for the deceased’s relatives, friends or lawyer to notify the bank through letters of administration provided by a competent Court when someone passes away, as the bank will not necessarily be aware of a customer’s death. A bank normally freezes a deceased customer’s private accounts when notified of the death. If a deceased customer had a joint account, the account will usually be transferred into the living account holder’s name.
Who can obtain information about and access to a deceased customer’s bank accounts?
Banks still have a duty of confidentiality to their customer, even after their death. This means banks cannot disclose information about their customers to anyone other than parties who are legally entitled to it. In most cases a bank can only take instruction from the executors or administrators of the estate and is unable to release information to other parties, such as next of kin, family member or estate beneficiaries.
Banks are not mandated to give the status of a deceased person’s financial records to wife, children, parents, Abusuapayin, beneficiaries of a will, etc until the necessary legal clearance documents (letters of administration) are produced. Banks owe their fiduciary responsibility of confidentiality to the courts and the dead. You must do the right thing legally to obtain access to the funds in the deceased person’s bank account.
A bank is only able to take instructions regarding a deceased person’s account from someone who is authorised to act on behalf of the deceased’s estate. The legal process is usually to obtain probate or letters of administration from the High Court. This allows executors or administrators to deal with the deceased’s property. Once probate or letters of administration have been obtained, the executors or administrators should be able to set up a special account called “the Estate of [deceased’s name]”.
The bank will then transfer funds from the deceased customer’s accounts to the estate account and close the deceased’s personal accounts. The estate account is used to distribute/share funds as documented in a will, intestate law or any other certified sharing formula. Once distribution is completed, the estate account is closed.
Dealing with the estate of the deceased
Probate is the legal process of distributing the estate of a deceased person. First you will need to find out whether the person made a valid will. A will explains what should happen to the deceased
person’s estate – their money, property and possessions. It may be held by a bank, solicitor, a safe custody facility, a trusted friend or relative.

If there is no will, the person is said to have died intestate and so different rules apply. For example, in Ghana, the Intestate Succession Law (PNDC Law 111) will be used by the courts to share the estate if the potential beneficiaries apply to the courts through their lawyers.

If there is a will, the deceased will usually have appointed executors to deal with the estate including monies and financial investments held in commercial and investment banks or insurance companies. If no executors were appointed, or there is no will, the court will appoint an administrator.  Executors and administrators are responsible for ensuring that beneficiaries obtain what is due them from a deceased’s estate.
For more information, I advise readers to consult the following regulations in Ghana; Administration of Estates Act, 1961 (Act 63), The Wills Act, 1971 (Act 360), Intestate Succession Act, 1985 (PNDC Law 111), Intestate Succession Amendment law, 1991 (PNDC Law 264), Marriages Ordinance Act, 1951 (Cap 127). Copies of these acts can be obtained from the Assembly Press in Accra, Ghana near the Accra Polytechnic.
Example of Mr. Tawiah and his deceased Sister’s bank accounts
Mr Tawiah wanted information from his deceased sister’s bank about her accounts.  He and his family also wanted an explanation from the bank about why it had allowed insurance premium payments made by standing order to continue from his sister’s account following her death. The bank was not willing to provide this information to Mr Tawiah because he had not been appointed to act on behalf of his sister’s estate.
Mr Tawiah wrote to a daily newspaper and also reported to a radio station on behalf of his family to see whether they could help him get this information from the bank. The media house which knew probate processes referred the matter to a lawyer. The lawyer advised Mr Tawiah that a media house is a wrong place to contact for assistance because the administration of his sister’s estate can only be authorised by a court.  To be able to help him, he needed a waiver of confidentiality from the administrator of the estate or someone appointed to act on behalf of the estate, such as a lawyer.  The relationship between a bank and its customer is confidential. 
Mr. Tawiah followed the lawyer’s advice by engaging the services of a lawyer. The lawyer followed the necessary procedures from the courts and the bank eventually released the necessary information that enabled the family to get access to their late sister’s funds. The Bible says for lack of knowledge, my people perish (Hosea 4:6). To avoid unnecessary delays when you need access to a deceased person’s bank accounts, always engage the services of a family lawyer to handle all probate and letter of administration matters.



Important Definitions
Administrator: A person appointed by the court to handle the estate of a person who died intestate, whose will is invalid, or whose named executors are unwilling or unable to act.
Beneficiary of the Estate: Someone who receives a specific gift or an amount of money from the deceased, as detailed in their will.                    
Estate: All assets, including (but not limited to) money, shares, real estate, vehicles and personal possessions.
Executor: A person or trust company named in the will to administer the estate of the deceased.
Letters of Administration: A document granted by the High Court which appoints administrators of an estate when the person has died intestate or when the will is invalid. 
Intestate: When a person dies without a will.
Probate: A document granted by the High Court which acknowledges the executors of the will as administrators of the deceased’s estate.
Will:  A legally enforceable document which specifies the desired distribution of a person’s property upon their death.

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