I mean literally wiping it out -- grant it a value of 0.

Here's one about inactive accounts -- http://www.yourlifechoices.com.au/news/government-grab-for-inactive-bank-accounts ; there's a better one about that guy who worked his whole life, died, had millions, and their children took too long to reclaim his account so they lost it under the new 3-year australian rule.

Obey