You can create a linked mailbox along with a new inactive user account that will be associated with the mailbox. To create a linked mailbox associated with an existing inactive user account, use the Exchange Tasks command on that account. For more information, see Performing Exchange tasks on a user account.
To create a new linked mailbox
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In the Console tree, locate and select the folder in which you want to add the user account.
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Right-click the folder, then select New > Linked Mailbox.
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Follow the wizard pages to specify properties of the new user account, such as the user first name, last name, full name, display name, login name, pre-Windows 2000 login name, and password.
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When prompted for the user alias and mailbox location, accept or change the default alias setting, and select the mailbox database to hold the mailbox data. Optionally, specify a retention policy, Exchange ActiveSync mailbox policy, or address book policy for this mailbox.
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When prompted for the linked master account, click Browse and select the user from a trusted forest or domain to which you want to assign the mailbox.
After the mailbox has been created, you can view or change this setting on the Master Account tab in the Properties dialog for the user account associated with the mailbox.
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Click Finish on the completion page of the wizard.