User accounts are managed on the Planners and Helpers tabs found by clicking on the People navigation link. Security level 3 is required to manage Planners. Level 2 Planners and Team Leaders (of any security level) can manage Helper accounts.
Planners and Helpers can be converted back and forth as necessary using the “Convert” tool found on the Planners tab and the Helpers tab under the "action" menu on the right side of the tab's header section. Security level 3 is required to convert Planners to/from Helpers.
The Master Account cannot be deleted, but the account designated as a master account can be first changed, then the previous master account can be changed. To view more information on what the Master Account sees the Master Account Help Topic.