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On the user page you will see the list of regular users below the owner. Next to each regular user is a Make Owner button. Click that button (shown below in red square) next to the user you wish to make the new owner.

Forced Change of Ownership 

In situations where the current "Owner User" designation must be changed to a new user and the current Owner User is either unable or unwilling to voluntarily transfer the Owner User to the new Owner User, UltraCart will require that the new Owner User Email proof of ownership of the company.

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