C to S - trapped NOLs

[Florida_EA]

Client was a C corporation and had NOLs and tax credits. It then converted to an S corporation and the NOLs and tax credits have remain trapped since. Client is now contemplating reconverting to C Corporation. Can the prior NOLs and tax attributes be utllized if the S Corporation is reconverted back to a C corporation?

[Anarchrist]

off the top of my head, yes
also off the top of my head, i don't recall how tcja affects this