Otherwise, you pay income tax at your current marginal rate on the $100,000 distribution you mentioned, plus income tax on subsequent profits from the investment (which you would own personally).Consequently, I'd compare your projected returns net of all taxes on the real estate investment (1) based on taking a current distribution of $100,000 and holding the real estate personally, and (2) based on holding the real estate investment in the inherited self-directed IRA.

I know what agents in my market have a reputation for lying or stretching the truth.The other way is you can ask for a copy of the other contract, with names blacked out.  

Then would start the search for a reputable contractor 

But many people like having a feel for what's going on at their property, and find controlling their reputation and product is easier with small or mid-sized buildings.

I wouldn't depend solely free advice and on contractors' estimates, although there are certainly reputable ones available.

(I won't name the very reputable course) The course experience is double edged...as I needed to learn; but there was just way too many hours of talk and information that could have been wrapped up in an hour rather than 10 hours.   

Remember that a lot of revenue is built on relationships with return renters and web sites like Airbnb where you build a reputation. 

The short answer is yes you will likely trigger a tax consequence for selling your property. 

Anyone have any recommendations for any of the following:-Local fix/flip mastermind groups or general real estate investing groups-Reputable hard money lenders with a good reputation - ideally one that has reliable contractor references-Fix/flip friendly contractors-Fix/flip friendly agent that has hyper-local market knowledge of North Dallas markets-Wholesalers worth talking to

I know that we're not choosing the "safe" route, but I know that if my mom doesn't replace her income and tries to go back to her job she will have a second stroke within a few years, and the consequences of that will be permanent and life altering, if it doesn't kill her.