@Ellen Saris,You did not take a distribution from your 401k, so you don't need to roll anything back.

How can we ensure that cash flow is distributed equitably, taking into account the different roles and contributions of each partner?

@Andy Wilson,Taking a premature distribution from your retirement account will result in extra taxes and penalties and, in most cases, is not a prudent financial move.

Yes, someday I’ll have to pay ordinary income tax as I take distribution's but who cares if it’s all rental income and or appreciation (with no capital gains).

Then there's the market cycle and continuum "timing..." which 'insiders' like the founder (former Saloman vice chairman, and co- developer of the same "mortgage backed securities" derivatives that caused much of the "robo- signed, toxic debt" baked into the  2007- 12 cake, now worth around $2 billion with his 80 page LO 'agreement') would likely have been capable of "doing the numbers on?"

Do not be surprised when the “cash flow” on the P&L is not what you are receiving for a cash flow distribution.

An Executor should have the power to distribute the property with Court approval, so an attorney really is not mandatory.

My open mind says either dissolve the partnership and distribute the property to the former members as tenants in common so he can continue that way. 

This setup allows for uneven distributions at the LP level with corp protection for the investor.

Be sure to put the terms of the partnership in writing, including how profits will be distributed, how decisions will be made, and what will happen if one party wants to exit the partnership.Communicate openly.