Recently I was deploying a new Lync environment but was asked to integrate with Exchange UM 2007. All the blogs I had come across before dealt with either OCS 2007 (R2) and UM 2007 or Lync 2010 and UM 2010…
For the most part I was able to follow the Exchange UM 2007 Deployment guide that was available with OCS and the Lync UM guide for the Lync bits. The problem as I recall with UM 2007 was that the naming convention of the UM Dial Plan had to match the location profile on OCS.
Only thing is that Lync no longer has location profiles, these have been replaced with Lync Dial Plans. So wanting to check both of these proverbial boxes I created a Lync Dial Pan named the same as the UM Dial Plan.
When Running the OCSUMUtil you can see the Lync Dial Plan naming and so correct it accordingly.
Once that was a match I no longer got the error about the Dial Plan for exchange 14 bla bla

One final adjustment was to add a normalization rule to this Lync Dial Plan to allow for calling to the UM and voila.