3GPP 24.501 v20.0.0 — the document's own text
8.2.6.23 EPS bearer context status
Taught in 4. Inside TS 24.501, the document at the centre (CT1 — the group that writes what your phone says, overview).
The UE shall include this IE if the UE operating in the single-registration mode performs inter-system change from S1 mode to N1 mode and the UE has locally deactivated EPS bearer context(s) for which interworking to 5GS is supported while the UE was in S1 mode without notifying the network.