upsampling a 44.1khz file to 96khz

Hi there



So someone sent me a 24bit 44.1kHz file.



Will there be any benefit/problems/atrifacts/advantage/disadvantages to me converting the file to 96khz and then mastering it, and finally exporting a 44.1khz 16bit file at the end of the mastering session?

upsampling a 44.1khz file to 96khz