The Liberated State
A muktātmā ('freed self') is a jīvātmā who has been released from karma's bondage and the cycle of rebirth and has reached paramapada. In Viśiṣṭādvaita, liberation is not dissolution of the individual self (as in Advaita) but the full flowering of the self's true nature (svarūpa) as the devoted servant (dāsa) and dependent (śeṣa) of Bhagavān.
What the Muktātmā Enjoys
In Vaikuṇṭha, the muktātmā experiences nitya-anubhava — uninterrupted, ever-fresh delight in the divine presence — and engages in kaiṅkarya to Śrīman Nārāyaṇa. Its dharma-bhūta-jñāna expands to its full, unlimited extent, no longer contracted by karmic ignorance.
Distinction from Nitya-Sūri
Muktātmās are distinguished from nitya-sūrīs (eternally liberated attendants like Ādiśeṣa, Garuḍa, Viṣvaksena) who never entered saṃsāra. The muktātmā has traveled the path of release; the nitya-sūri has always been free.