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Hema Munagala owd and sharing settings
In an Account Object a field called ‘Sales Person ‘and it has lookup relation with user object. If user is selected as salesperson for a record, that user able to see those records, but OWD is private, record owner and admin will not share any records.
Using a trigger, with Apex Managed Sharing is what comes to my mind. Not sure if Process Builder can be used to achieve this. Look into it if you will.