Only because it's an IRA, you have an extra tool that you may use to help find the owner of the funds prior to escheating them to the state. From the 2003 Instructions to the 1099R:
The IRS administers a letter-forwarding program that could help plan administrators contact missing retirement plan participants (or possibly their beneficiaries). To inform individuals of their rights to benefits under a retirement plan, the IRS will forward letters from plan administrators to the missing individuals if the administrators provide the names and social security numbers (SSNs) of the missing individuals. However, the IRS cannot disclose individuals' addresses or give confirmation of letter delivery. All undelivered letters will be destroyed. For further information, see Rev. Proc. 94-22, 1994-1 C.B. 608, or contact your IRS office
Regardless of state laws regarding escheat, I suggest you take this step whenever you lose contact with the owner of the funds. Please note, there is no requirement that the IRA be in "pay out" status before you use this service.
Ten percent of life is what happens to you. The other 90 percent is what you do about it. Lou Holtz