Distributions of sale prices/DOM/Price points.

Or do they lower the tax bracket of only capital gains derived from the real-estate itself?

If you take early distribution there is no way to avoid the penalties. 

An IRA doesn't add any benefit and could be worse if the distributions are taxed at your ordinary income tax rates.  

Sheriff sale proceeds had a distribution payable to the county Tax Claim Bureau (TCB) for liens owed to the TCB that pre-dated the sheriff sale.

“At some point as we move into the retail chain of distribution with this, we should be able to create a really very large-scale business.”Read more on Blackstone's new strategy here.

Otherwise, post court distribution will be a different sale type. 

It lays out the partnership structure in regards to percentage of ownership distribution based on what each person was bringing to the proverbial table.

Also, when you look for comps to derive ARV, do you also look for larger homes in that area?

I'd demand 100% of the equity (assuming you're not investing any of your own capital), but pay your a small override % of the distributions and remaining cash after paying off the debt and my initial equity.