AMEX PE reward

Good morning all,
So far I have never managed to use any of my AMEX upgrade vouchers, but it looks like I might be booking a seat for a friend and a couple of questions come to mind.
1. Can I use the voucher in someone else's name?
2. Which level of Taxes will I have to pay (Econ or PE)
3. Are you allowed to combine with a reward seat sale as I heard both yes and no?
Many thanks
Dominic
So far I have never managed to use any of my AMEX upgrade vouchers, but it looks like I might be booking a seat for a friend and a couple of questions come to mind.
1. Can I use the voucher in someone else's name?
2. Which level of Taxes will I have to pay (Econ or PE)
3. Are you allowed to combine with a reward seat sale as I heard both yes and no?
Many thanks
Dominic