BAY Specialized Tax

Advanced Tax Strategy for Real Estate & Growth Businesses

BAY is a specialized tax firm built on a simple idea: for real estate investors and growth-focused businesses, tax is not just a compliance exercise — it is a strategic position worth playing well. Founded in 2017 by Brian Yormack, CPA, a Big Four alum, the firm does the engineering-based analysis most practices stop short of, then documents it well enough to hold up.

BAY operates in the space between aggressive tax law firms and traditional CPA practices, delivering strategies that are thoughtfully structured, fully supported, and designed to hold. Since 2017 the team has identified over $1 billion in deductions and credits through cost segregation, R&D credits, depreciation optimization, and capital gain deferral. Every engagement is CPA-led and attorney-backed, and BAY works alongside your existing CPA or finance team rather than replacing them.

Why BAY

Cost Segregation, R&D Credits & Fixed Asset Strategy

On the real estate side, BAY's fixed asset work breaks a property into its shorter-life components to accelerate depreciation and improve cash flow, separates true repairs from capital improvements so costs can be expensed sooner, and runs partial disposition studies to capture the remaining value of components that were removed or replaced. On the operating-business side, the team identifies and substantiates R&D tax credits, structures the broader tax plan around ongoing innovation, and continues to support businesses working through ERC claims.

The engagement runs in four steps: an initial consultation to understand the business and the properties, a feasibility review to determine what is actually worth pursuing, the technical work and substantiation, then implementation and support — coordinating with your CPA through filing and beyond. For the dealmakers in the room, that is the difference between a deal that pencils and a deal that pencils after tax.