To all the Tax Accountants - CCorp Stock purchase

Hello community of tax accountants:

I recently offered to purchase the assets of an asset lite business where the majority of purchase price would be goodwill.

The broker just told me the business is a C-corp and the sellers want to do a stock purchase. Under this scenario, I would lose out on ~$300K of goodwill amort which I mentioned to the broker.

The broker then further told me that he/seller have been told there is a way get a depreciation advantage by converting to an S-corp within 3 months of the acquisition.

I have never heard of anything like this. I would be super appreciative if anyone out there could provide context or direction here. The answer may be that the seller needs new advisors bc their information is incorrect :). Not sure, but could use the help.

Many Thanks!