You would need to remove the user from the account that it is currently associated with, then once the account has been removed from the company/deleted you could create that new user with your current Enterprise account. If you want to retain the user's Vault data you would need to export their Vault contents by logging in to that account, then import the Vault contents once the new user is created.
If you're not able to access the admin console of the Enterprise account that the user is currently associated with to remove them from the account, please contact the support team who will need to assist further. An admin for the new LastPass Enterprise account that is currently active can access the support phone number through the LastPass Admin Console > Support or if you can't access the admin console you can request a callback by scrolling down and clicking "Contact Support" on this page and entering the currently active Enterprise account info and you should then be given the option to receive a callback usually within less than 5 minutes: https://support.logmeininc.com/lastpass/help/how-do-i-contact-customer-support-for-lastpass-lp010121
RachelO is a member of the LogMeIn Community Care Team.
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