Yes efforts have been made, but nobody can find them. Those funds are still in the original account holders name, and the person responsible for the estate (not either of the primaries) has been receiving the information regarding the funds.
There are two primary non-spousal beneficiaries to an inherited ira and only one beneficiary has come forth and claimed their portion. It has been ~two years since the account holder has passed. How long does the other beneficiary have to claim their portion? If they don’t claim their portion, what happens to the money? Does it go to the other primary beneficiary, or is it just lost?