Built 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 many 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.
Why BAY
What they offer
Cost segregation, R&D credits & fixed asset strategy.
On the real estate side, BAY's fixed asset work breaks a property into shorter-life components to accelerate depreciation and improve cash flow, separates true repairs from capital improvements, and runs partial disposition studies to capture the remaining value of components removed or replaced.
On the operating-business side, the team identifies and substantiates R&D tax credits and structures broader tax planning around ongoing innovation. The engagement moves from consultation to feasibility review, technical work, substantiation, implementation, and filing support.