A) How do I find someone that does this? Seek out other companies that have annuities such as yours ... see if they will do an analysis for you and at what cost. Or you may seek legal council to force the company to disclose their worksheet on your account. Or write letters up the chain of command until someone at that company listens to you ... threaten to move the money to a different custodian if you don't get a better answer. As I said before seek advice from a couple of local financial advisors that have been in the business a while and who are well versed in annuities ... they should be able to offer solutions.
B) What does it look like when the custodian sends a 1099R for $230,000 and I claim a conversion to a a Roth IRA that was for $50,000 supported by the third party opinion? Messy ... that is what it looks like. If you cannot get the custodian to correctly report the amount for the conversion then the third party opinion is worthless ... then you would need that costly PLR to support your position.
