This document discusses developing and implementing a quality assurance (QA) plan when converting legacy data. It recommends planning the conversion by asking important initial questions, learning from others, and preparing for the next steps. The document outlines DCL's project startup methodology, including inventorying and assessing the content to convert, prioritizing what to convert and when, analyzing content reuse, creating a conversion specification, normalizing the data, and viewing converted data during quality control. The overall message is to thoroughly plan the conversion by involving stakeholders, understanding the content, and establishing a solid process.