FAQ 86 explains the limits that apply to the to-do list for free vs. EA/paid/perm. accounts (number of entries and security levels.) However, FAQ 114 doesn't say what happens to to-do list entries when a paid account expires. (I don't think any FAQ does, actually, but even if I missed it, I think it should go to FAQ 114.) Unfortunately *cough* I don't know what actually happens, so I can't suggest a wording.