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If a user has left a business and you would like to ensure that their emails are forwarded to another internal address then do the following:

SBS 2011 (Exchange Server 2010)
Open: Exchange Management Console from the Start Menu.
Expand: Recipient Configuration
Select: Mailbox
Double-click: The user who's left
Select: The "Mail Flow Settings" tab
Double-click: Delivery Options
Check: "Forward to:" and then enter the email address of the intended recipient.

To have emails forward to a non-company email address, this will need to be entered as a contact in:
Recipient Configuration > Mail Contact
This needs to be done before you can select it in the delivery option section.