When powered OFF, UE will send Detach request. Below image shows example of Detach - UE initiated
Data and signalling Bearers will be released on core side and AS side
Once switched ON, it will follow normal attach procedure by sending Attach request
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Detailed message flow and contents can be found here for detach procedure
http://www.netmanias.com/en/post/techdocs/6108/detach-emm-lte/emm-procedure-2-detach