VB Migration Partner can generate for different type of comments in the converted application:

• UPGRADE_ISSUE: serious migration issues that you should solve immediately.
• UPGRADE_WARNING: migration warnings that might or might not affect the converted application.
• UPGRADE_TODO: suggestions about how to manually edit the migrated code to avoid a potential problem.
• UPGRADE_INFO: information about the generated .NET code, including result of code analysis (e.g. unused constant and methods) and recommendations about the .NET Framework member that can replace a Declare statement.

By default, only warnings and to-do comments appear in Visual Studio’s Task List pane. We recommend that you use the Tools-Options command to add the UPGRADE_ISSUE comment to the list comments that the Task List recognizes and set its importance to High.