What is the best manner in distributing the meat of the Aqeeqah?
It is better to divide all of it as cooked meat amongst the poor and the needy. Dividing it into three portions is a Sunnah, but it is permissible to keep all of it provided that a portion, even a small one, is given to the poor and needy (one kilo for example).
Is performing Umrah an obligation for who is capable. Is he accountable for not performing it in this case?
Umrah is an obligation once in a lifetime for every Muslim. When physical and financial ability is present, it is preferable to perform Umrah, as well as Hajj. If one can afford to perform Umrah but not Hajj, then they should begin with Umrah, especially since Hajj nowadays is not accessible to everyone who wishes to perform it. In contrast, Umrah is more open and easier to undertake. And Allah knows best.
What is the ruling on someone who perform their prayer after finishing it because they believe they missed a Rak'a, a prostration, or that they did not perform it correctly (thinking their prayer was invalid)?
If he was sure that his prayer is void then reperforming it is an obligation along with figuring out the reason of invalidity so long as this wasn't out of uncertainty. And Allah Knows Best.
Is it permissible to offer an absentee funeral prayer?
Yes, it is permissible to offer an absentee funeral prayer.