If a linked server was created on a SQL2008 instance specifying a provider of SQLNCLI10 (SQL Native Client 10) and the server is upgraded to SQL2012 or SQL2014, any calls using this linked server will fail with the following error:
Error: 8522, Severity: 16, State3.
Microsoft Distributed Transaction Coordinator (MS DTC) has stopped this transaction.
Fix: Simply change the linked server to use SQLNCLI11
One of the reasons to specify the provider in the linked server is that you want to specify the provider string and one of those cases is specifying a failover partner in the provider string.