Are there any rules on which accounts can be escheaated after the required dormancy period? Can accounts for minor(UGTM) be escheated?

I hesitate to answer without knowing where you are, because escheatment is a highly state-specific issue. If you're in Michigan, send me a PM & I'll try to respond. Otherwise, you might check with your state banking association.

I would recommend you check with your state about your state's escheatment procedures. Usually you can find that information on your state's website.