When an account is inactive:

The empire drops invulnerability in 72 hours
The aliases are cancelled in 72 hours
The diplomatic stance is set to 60 in 72 hours with all contacts
The empire leaves the guild in 7 days

At 14 days, Any colony with population over 200K is destroyed.

At 30 days, all colonies are removed.

Account maintains Death budget and research for when the account reactivates.