How are Groups within ACLs handled during migration?

If users have their permissions assigned in Domino ACLs via (nested) groups, how are those permissions migrated e.g. for MailInDBs?

Will MNE actually resolve all (nested) groups and assign permissions on a per-user basis, or will MNE just ignore (nested) groups?

If nested groups are also resolved, how deep will this go? First level, second level, as much as it takes?