Hi,     What is the best way to distribute funds to the wholesaler?

The Cap Ex costs are derived from the number of systems and physical items that will require maintenance over the years.  

MAO WorksheetProperty Address:ARV:*Costs (30%):Repairs:MAO:Starting MAO (-15%):Formula: ARV – 30% – Repairs = MAO Terms:ARV – After Repair Value.This number is derived from Comps, CMA’s, and other appraisal tools.Costs – These are the costs to get into (and sometimes out of) the property.The table below depicts the cost breakdown.Costs are as follows:Buying Costs(3%)Carrying Costs(3%)Closing Costs(3%)Margin Of Error (1%)Equity Or Profit (20%)Repairs – These are the estimated repairs.Use the supplied Rehab Worksheet to get your initial estimate.

You risk onerous penalties and distribution of your IRA if you are caught self dealing.

@Jason StephensYour understanding of the implications are severely flawed.If an IRA engages in a prohibited transaction with a disqualified party, the ENTIRE IRA is viewed as distributed and taxed at regular income rates.  

In an S-corp, you pay yourself a reasonable salary which is subject to the self-employment taxes - the remaining profit is considered a distribution and not subject to self-employment taxes. 

When it is time to distribute money from the excess cash flow, it works like this:$400 to distribute$200 goes to your partner$200 is allocated as having gone to you (for tax purposes) but the check is actually written to your partner. 

If he gave you 50% of the acquisition costs then he gets half of every distribution and also half of any capital event (sale, refinance, etc).

Instead of flips, I'm finding a decent amount of buy and holds off market that I'm distributing to my clients.

@Larry TuckerGenerally speaking, you can only do a rollover from a current employer retirement plan if you are over age 59 1/2 while still working there.Some plans do allow for an "in service distribution" prior to age 59 1/2, but that is rare, especially in the 403(b) world.Use that term when asking the question about the ability to rollover and you will get certainty.