We exported the EFS private key in tip 2641.
To restore the EFS private key:
01. Log on as the local Administrator account.
02. Right click the .pfx file that you exported and press Install PFX.
03. Press Next and confirm you have the correct file.
04. Press Next and enter the password for the private key.
05. Press Next and press Place all certificates in the following store and press Browse.
06. Press Personal, OK, and Finish.
07. Press Yes and OK.
NOTE: The local Administrator should be able to decrypt a file by removing the Properties / Advanced encrytion attribute.