No roll over allowed anymore.  

There are several things you need to be aware of such as UBIT, partnering with your IRA, rollovers, non recourse lending, possibly using a 401k instead of SDIRA , sweat equity, etc. hopefully they can help you do it the best way to meet your goals. 

@Carol,I agree with the other posters that you should publish the name of the company so the marketplace can punish them for their ineptness by not doing business with them.What you are describing has a foundation in actual compliance, but sounds quite out of line, and their unwillingness to work closely with you to resolve the problem is entirely unacceptable.A pension rollover should not require a statement.  

Did you do so under the rollover business startup plan (ROBS)?

Alternatively, converting the entire traditional IRA or utilizing a 401(k) rollover to a Roth IRA opens avenues for significant contributions beyond annual limits.Tax Implications and Benefits:High earners must grasp the tax implications.

My rate is 4.5% amortized over 20 years with a balloon payment due 5 years in that will roll over to a new loan for 5 years at the banks current rate doing so every 5 years until it's paid off. 

And throw tax's under the bus, throw increase in property taxes, throw politicians etc. under the bus and roll over them repeatedly, it's you and the tenant together annoyed by all the dang higher costs etc..

I wanted to know if this would qualify as a Roll Over with the IRS. 

Yes, as long as you use that profit on your next home purchase (which you live in) within X time.No, this is the old law under Section 1034 of the Internal Revenue Code where you could rollover your gain into a new primary residence. 

Most 401k's I'm aware of don't allow rollovers to SD-IRAs for active employees.