Error 0x80131500. Couldn't find object "{GUID}". Please make sure that it was spelled correctly or specify a different object. (4236363)

When migrating accounts to Office 365 the following error is displayed in the DMA log:

Error 0x80131500. Couldn't find object "{FC4C66F9-01DF-4197-8284-FAEE7DDFF6B1}". Please make sure that it was spelled correctly or specify a different object.

When reviewing the DMA(Directory Migration Agent) log the following lines are found.

3300      Updating links of User, 2D7BA81981BEEE429058D4B84D215796.
3300        Link ExchangeSecurityDescriptor with 2 value(s).
3300        Link GrantSendOnBehalfTo with 2 value(s).
3300    Error 0x80131500. Couldn't find object "{3B526497-D87A-470C-BE03-7EC1C80DB19E}". Please make sure that it was spelled correctly or specify a different object.