Change Owner - Lead, Contact and Accounts

Change Owner - Lead, Contact and Accounts

Do I understand correctly that if I need to change ownership of a portion of my Leads, Contacts and Accounts, that only the open Tasks follow the transfer?  If that is so, what happens to the closed Tasks, etc that do not get transferred?

If ownership of the same Leads, Contacts and Accounts go from Sales Rep A to Sales Rep B and then back to Sales Rep A, will Sales Rep A's previously closed Task repopulate or not?