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Event ID: 16384 Source: SAM

The account <account name> could not be upgraded since there is an account with an equivalent name.
According to Microsoft this issue occurs because several user, computer, and trust relationship names that are used in earlier versions of Windows are restricted in Windows 2000. Before you upgrade a Windows NT 4.0-based domain to Windows 2000, scan your user names for possible conflicting names. Rename any conflicting accounts before you upgrade the domain, or note the conflicting names and modify them after the upgrade. See ME313357.

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