Overview
We strongly recommend that you read this paper before upgrading. The following topics are discussed:
Analyzing customizations
Purging and archiving data with the Intelligent Data Management Framework
Analyzing space requirements for databases
Creating project plans for testing
Recommended upgrade process
Preparing the source database
Preparing the source AOS instance
Using the state transfer tool
Preparing the target database
Preparing the target AOS instance

http://www.microsoft.com/download/en/details.aspx?id=28701&WT.mc_id=rss_alldownloads_all

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Pichler