Selling the current assets to roll over to other assets to alter the operations and performance. 

It's set up to roll over when the lease expires. 

Essentially you are creating future tax free income by being able to roll over these losses.If your income is between $100,000 and $150,000, a portion of that $150 loss is deductible and the rest rolls forward.If your income is less than $100,000, your loss is fully deductible - and THAT's the cool thing about rental income. 

Is there an energy company (electrical and Gas) that will do roll overs?

Some employers, (when you're 50+) 401k adoption agreements will allow you to do an "in-service-rollover". 

I just moved my Roth and Rollover IRA's into SDIRAs at Equity Trust.

If you are purchasing an investment property, and intend on using for investment purposes only, not personal use, it might be possible for you to rollover the TSP to a Self-Directed IRA and purchase the investment property through this type of structure.

One client came in hot looking for a multi-unit in Phoenix - they wanted to roll over gains, keep taxes deferred, and jump into a hotter market.

I believe they expect us to rollover and let our insurance company handle it and just settle.

Rollover risk would make me have some reservations but we would need more details