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After Upgrade iOS from 13.XX to 14.XX l2tp over IPSec Connection stop working.
Resolved by changing the L2TP-IPsec policy to the following:
IKE Encryption Algorithm - AES 256
IKE Authentication Algorithm - SHA2 256
IPsec Encryption Algorithm - AES 256
IPsec Authentication Algorithm - SHA2 256
This also fixes UTM9 L2TP over IPSEC for users who install Mac OS 10.16 Big Sur. Thanks!