So I've been mulling over a few things.

First, what to do with the Fee reserves:

I think this one is easy.  Post shutdown I will update the site's bitcoind to the latest version which has lower fees.  At that point there will be no need for the security patches we normally were running with, so it will take less time to do the upgrade.  Then I will script a payout down to a reserve of 0.0005.  This is 5 x 0.0001, thus most people with a reserve at 0.0025 or 0.002 would get 0.002 or 0.0015 respectively in the final scripted withdrawal.

I WILL NOT PROCESS THIS FINAL WITHDRAWAL UNTIL AFTER THE SITE HAS GONE DARK.  This is because until then, divs may still come in and thus fees may still be getting generated on withdrawals.

Second, and a little harder... what to do with the deposits that do not get withdrawn before the site shutdown:

In a perfect world I'd like to hold the deposits 6-12 months so that people could continue to make claims and withdraw their forgotten coins.  I do not believe I am going to be allowed that luxury.  Thus, despite the risks, I suspect I am going to have to process refunds back to the address of a user's last successful withdrawal.  I know this is not ideal.  Some portion of the withdrawals are going to go to addresses that are no longer used, or are on sites no longer in service... Can anyone think of a better alternative?

Cheers.