assuming the criteria are met, seems like the conversion of a S-Corp to a C-Corp can be made to be compliant with QSBS, Section[redacted]i.e. avoid paying federal capital gain tax up to $10 M per investor, if stock held 5+ years)?

has anyone done a conversion, or any CPA who can comment? looks like the QSBS-compliant stock must be issued by the company (not acquired from a shareholder).