We have a couple of accounts that are dormant that have IRAs. According to state law, I can't collect any fees from the account because it is dormant, but I've also read that the IRA isn't dormant until 3 years after the mandatory distribution date. This is kind of a two fold problem as we can't collect the IRA fees because the share/share draft are dormant, but the IRA isn't. Do we need to remit the share/share draft funds to the State of Texas after 3 years, and hold the IRA to term, some 20 - 40 years down the road?

Three years is correct. You might have to call the State regarding the fee prohibition.

I will call the State but the point will become moot once I submit the share/share draft to the State after 3 years.

I did mean "the IRA isn't dormant until 3 years after the mandatory distribution date".