Error: "The SQL Server does not have access to SQL bulk insert directory" (4318213)

When configuring the Notes Migrator Manager Console:
Edit Default Settings | SQL Server
During the SQL Server Configuration a specified Bulk Import directory (UNC Path) is given, Apply is clicked and the following error is seen:
The SQL Server does not have access to SQL bulk insert directory, even though necessary permissions have been granted to the bulk import directory for the Migration User account and SQL server account.

This issue may occur if the bulk import directory does not reside on the SQL Server. Also using windows authentication in the SQL Server Configuration instead of SQL Authentication.

This is due to the SQL Server Security improvement regarding the bulk import behavior.

If a user uses a SQL Server login, the security profile of the SQL Server process account is used.

In contrast, if a SQL Server user logs on by using Windows Authentication, the user can read only those files that can be accessed by the user account, regardless of the security profile of the SQL Server process.

Database NME40DB, is empty, there are no tables created.

WORKAROUND 1

Create the bulk import directory on the SQL Server and share with read/write permission for the user that runs Notes Migrator for Exchange and for the user that SQL runs as. If the local system is used to run the SQL Server Service, you need to grant read/write permission for the SQL Server Computer Account on the Bulk Import folder.

WORKAROUND 2

Use the SQL Server Authentication instead of Windows Authentication.

WORKAROUND 3

If the NME40DB is empty or corrupted, Please drop the database and create it with the Migration Manager.

To prove the error message: login to the SQL Server machine then attempt to access the Bulk Import folder which is failing through Start | Run. This should fail with a Network Path not found, if not, then attempt to copy a file to this folder which should fail.