The document discusses challenges in migrating imperative deep learning programs to graph execution. It provides examples of TensorFlow imperative code that uses features like Python side effects and variables that do not directly translate to graph execution. Specifically, it shows how a model that uses a counter variable to increment another variable on each call would not work as expected, as the initial counter value is captured during tracing, resulting in the variable being incremented on each call rather than just the first one. This demonstrates common problems that can arise from migrating imperative code to graphs and result in unexpected numerical results or reduced performance.