I had to write 18 checks and fill out 18 single page forms (local government efficiency at its finest) yesterday to catch up. 

I don't believe that will change as long as the school system and public safety levels remain some of the worst in the state.

You are at the mercy of arbitrary government decisions or lawsuits.

I cant tell you how many messes we have had to untangle from non-real estate-focused accountants.

First thoughts are finding a way for the tenants to use it for a fee, either rent the space monthly or create a space that can be rented on a per-use basis....or possibly rent to another non-tenant individual for office use of some kind. 

The most likely options are exchanging:Life insurance for life insuranceLife insurance for endowmentLife insurance for non-qualified annuityPersonally, I would first determine what type of exchange you want to do. 

I assume in the winter months they would perform well, but in the spring/summer/fall (non ski months) how do they perform? 

Consider off-market sales to avoid public listings and minimize tenant disruption, using discreet marketing or a wholesale strategy.

We invest in mortgage notes (performing and non performing).

Thanks I honestly hate public speaking Which is weird considering I was in front of classroom for almost 20 years If your ever in po m-f shoot a call or text  I’ll try and make time to meet for a coffee