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Siva Sankar PaluriSiva Sankar Paluri 

What if a manager(TOp level Hirerachy) user is deactivated. What about the ownership of records and who will be the next manager with all permissions.

you have to tranfer the object record ownerships to other users  
Hi Siva,

You can deactivate the Top Level Hierarchy user. The ownership will remain as it is unless you trasfer it to new active users. The next manager will be the active user with all permission above in the role hierarchy to whom you make the Owner.

Siva Sankar PaluriSiva Sankar Paluri
Hi GM,

Thanks for your reply.
Siva Sankar PaluriSiva Sankar Paluri
Hi Sarvesh,

Thanks for the reply. Issue resolved.

Welcome Siva. Always try to mark any answer as best answer so as to end the chain of answers over the question.

Thanks Sarvesh.