I agree with Attorney Milhauser. Most states have unclaimed property divisions. If you have copies of past tax returns, you may be able to at least find the company involved.
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Do a google search for the unclaimed property website of the state where the deceased individual lived. If there is an unclaimed IRA, you should be able to find out information about it on the unclaimed property website. You may need to hire a probate attorney to assist you with the process.
The website you need to check is www.naupa.org. It has links to the unclaimed property websites for each state. Each state has different rules on how much can be charged by "finders" to assist in the recovery of unclaimed property. If you think the process will be difficult (look at the forms you need to fill out once you locate the property on the website), consult with an attorney to assist you.
The foregoing is not legal advice nor is it in any manner whatsoever meant to create or impute an attorney/client relationship.