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Here is the documentation
Taken from the OOTPB Manual:
# You can import a game file at any time during your game's calendar year. However, for league consistency, we recommend converting after your last playoff game, before proceeding to the offseason.
# We highly recommend making a backup of your newly imported league, and auto-playing several seasons into the future, to assess whether the upgrade has caused any major changes or imbalances in your league. This is particularly true regarding league financial data, since many of the financial algorithms have been altered significantly to increase realism.
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