Process for using 401K for REI.

[Dan Call]

BP Family,

I live and work in the Northern Virginia area.  I am just starting to invest in this area and I have a cash partner that has a little over $200K in a 401K that he would like to invest in some properties with me.  (I have experience investing outside of Virginia, but would like to pick up some properties here)

This question that I have is, how exactly do we use a 401k for RE Investing?  I have read several of the other forum posts and responses, but what I don't understand are the exact steps.  

If, I split all profits with the cash partner that is using a 401K, how do we put the funds back into his account?  If the original balance and proceeds need to go back into the 401k, how do I make sure that I can retain my split?

Additionally, if anyone knows a CPA or RE attorney in the area, I would love some referrals.   I have just recently obtained my RE license and am actively looking to flip SFRs in Warrenton, Culpeper, Winchester, Haymarket, Gainsville, and maybe Fredricksburg.  Long term I am looking at mid to large multifamily properties in those areas.

Thanks,

Dan