One of the main requirements of electing the Section 1045 rollover is that the original QSBS has to be held for at least 6 months. After the stock has been held for 6 months at anytime the QSBS holder can sell the stock and rollover the full proceeds into a new QSBS corporation, maintaining the original holding period. (Section 1045(B))
This article does not constitute legal or tax advice. Please consult with your legal or tax advisor with respect to your particular circumstance.