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The very best advice is: If possible - avoid through hole via in pad. If you cannot avoid it, then via plugging is the next best solution.
IPC-4761 Design Guide for Protection of Printed Board Via Structures, says in sect.: 1.1: This guideline provides designers, fabricators and/or users with information on existing methods for the protection of via structures on printed boards. In addition to detailing some of the advantages of via protection, production and materials issues are given to aid the user in evaluating the benefits and concerns for each type of protection. In general holes can be filled and plugged with special filling pastes, resin from the prepreg and conventional soldermask (LPI) see NOTE 1. Pastes with good thermal conductivity are available. Via holes can also be filled and plated over with copper (capped). For BGA devices it is not recommended to have through hole vias right under the solder balls. If the design makes it necesary, then the via holdes must be plugged and plated over as a IPC-4761 type VII, filled and capped via. See NOTE 2. For LGA and similar devices via in pad design is slightly better than the design without vias in the solder pad. If heat dissipation is not a concern, avoid vias in pad, if it is strongly desired, again use IPC-4761 type VII filled and capped vias. NOTE 1: Using conventional solder mask to cover through hole vias is not recommended. The amount of filling is not predictable and the variation from PCB batch to - batch is a serious concern. NOTE 2: The additional cost for filled and capped vias is between 5% - 25% of the PCB cost, the more complex design the lower is the additional cost percentage. As a capped via means an extra copper plating process, etching may be an issue for line/space < 100 micron.