Create or Edit Records Owned by Inactive Users

You don’t have to reactivate a user to update certain records owned by the inactive user.
Available in: Group, Professional, Enterprise, Performance, Unlimited, Developer, and Contact Manager Editions

Previously, only administrators were able to edit accounts, opportunities, and custom object records that are owned by inactive users. With Spring ’15, administrators and all users with the create or edit permission can create or edit accounts, opportunities, and custom object records that are owned by inactive users. For example, you can edit the Account Name field on an opportunity record that is owned by an inactive user.