[What happens to accumulated L$s whe you downgrade]

Thanks! I did have land but I got rid of it back in November.

[What happens to accumulated L$s whe you downgrade]

Thanks to unemployment I need to downgrade my account. My big question is what happens to the L$s I've accumulated from my Premium stipend. Do they get taken away? Should I go on a massive spending spree? Should I transfer them to my Free account "alts"?