Old Client - Dynamics GP Upgrade Questions

Hello -

I patched a client to 9.00.0386 and I am looking to upgrade them to GP 2010.  I have read through Microsoft's upgrade.pdf document on the process.  As a first step, I'll be moving the databases to Server 2008 R2 and installing GP 2010 on a test machine.  

There are only five users, therefore I do not plan on transferring over the security settings.  I have also read that the security transfer process can be quite messy, so I'd like to avoid it if possible.

I have three questions that I did not see addressed in upgrade.pdf:

1) The users have their own reports on their machines.  Can I just export each report to a package file (Tools -> Customize -> Customization Maintenance) using GP 9.0 and then import the package file into GP 2010?  Or do I need to do something special with the reports since they are on version 9.00.0386?

2) One user has FRx loaded onto their machine.  Anything special here or can I just install the latest version of FRx and verify that it is pointed at the right database?

3) Will the sa account have the poweruser role?

Thanks