To re-sign an iOS app with another developer account, ensure that the following are in place first.
- Distribution certificate of the other developer account
- A provisioning profile from the other developer account
Note that the Apple requires bundle IDs to be globally unique. So if you have an app with bundle id "com.example.app" from a dev account, you can't re-use the same bundle ID in another dev account (even though the team id/prefix would be different).
Ensure that the new distribution certificate is in your keychain and the new provisioning profile on your disk.
- Unzip the .ipa. This will usually unzip to
Payload/<app-name>.app/ - Export the entitlements.plist from the app

This didn't work for me, I tried to submit the resigned app with another distro cert/profile and it complained about the app needed to be signed with the original profile.