Specialty Tax
Specialty Tax, LLC is a U.S. tax advisory firm that conducts Section 263A / UNICAP Small Business Exemption studies, Cost Segregation studies, and Opportunity Zone planning for property owners and developers, working alongside their CPAs.
- Company typePrivate
- Founded2010
- HeadquartersLindon, United States
- Headcount1–10
- GTM typeB2B
- OfferingServices
What Specialty Tax does
Specialty Tax, LLC is a Lindon, Utah-based tax advisory firm specializing in Section 263A / UNICAP Small Business Exemption studies, with complementary offerings in Cost Segregation and Opportunity Zone planning. It was co-founded by Rhett Gagon (CEO), Steve Ruf, MBA (President) and Harold B. Ruf, CPA, whose combined expertise spans decades: Gagon has specialized in UNICAP-related tax strategy since 2010, Ruf previously founded Cost Segregation Authority and oversaw thousands of cost segregation studies, and Ruf, CPA has been licensed since 1978 and serves on multiple corporate boards. The firm serves two primary customer segments — U.S. property owners and developers who have completed construction, renovation or improvement projects since 2018, and CPAs/tax professionals who outsource 263A exemption analysis — and explicitly positions as a complement to the client's CPA rather than a replacement.
Specialty Tax firmographics
Firmographics- Name
- Specialty Tax
- Legal name
- Specialty Tax, LLC
- Website
- https://specialtytaxllc.com
- Company type
- Private
- Founded year
- 2010
- Operating status
- Operating
- Headcount range
- 1–10 employees
- Short description
- Specialty Tax, LLC is a U.S. tax advisory firm that conducts Section 263A / UNICAP Small Business Exemption studies, Cost Segregation studies, and Opportunity Zone planning for property owners and developers, working alongside their CPAs.
- Ownership category
- akta.pro rank
Specialty Tax industry classification
Industry- Product category
- Specialty Tax Advisory Services
- NAICS
- Other Accounting Services (541219), Accounting, Tax Preparation, Bookkeeping, and Payroll Services (5412), Offices of Certified Public Accountants (541211)
- akta.pro industry
- Tax-Advantaged Investing & Wrappers (ISA, 529, Insurance Bonds, etc.)
Keywords
Where Specialty Tax is headquartered
LocationHeadquarters
- HQ city
- Lindon
- HQ country
- United States
- HQ region
- North America
Offices1 record
Markets served
Specialty Tax business model
Business model- GTM type
- B2B
- Offering type
- Services
- Cost components
- Personnel, Marketing or Sales, Operations, Technology or R&D
Revenue model
- Tax Advisory and Exemption Study Services: Professional services revenue generated through conducting UNICAP/263A Small Business Exemption studies for property owners. Services include eligibility screening, opportunity quantification, and delivery of CPA-ready documentation. Revenue is project/engagement-based rather than recurring.
Pricing tiers
| Model | Billing | Price |
|---|---|---|
| Other | Pay-as-you-go | Custom engagement based on project scope |
Go-to-market motion1 record
Distribution channels3 records
Marketing channels6 records
Specialty Tax product offering
Product offeringCore offering
Specialty Tax is a specialty tax advisory firm that identifies Section 263A / UNICAP Small Business Exemption opportunities tied to construction, remodels, expansions, and improvements. The firm screens eligibility, quantifies the opportunity, and delivers CPA-ready documentation. Complementary offerings include Cost Segregation Studies for accelerated depreciation and Opportunity Zone Planning for tax-advantaged real estate investments.
Product overview
Specialty Tax is a specialized tax advisory firm offering a unified suite of services focused on advanced tax strategies for property owners and developers. The core offering centers on UNICAP/263A Small Business Exemption Services, which identifies capitalization cost deduction opportunities for construction projects. Complementary services include Cost Segregation Studies for accelerated depreciation and Opportunity Zone Planning for tax-advantaged investments. The Benefit Estimator tool serves as an entry-point calculator that quantifies potential savings. All services are designed to work alongside the client's CPA, providing decision support and IRS-compliant documentation rather than direct tax preparation or legal advice.
Differentiator
Problem solved
Functional benefit
Products and services
- UNICAP / 263A Small Business Exemption Services Specialized tax advisory service that identifies Section 263A / UNICAP Small Business Exemption opportunities tied to construction, remodels, expansions, and improvements for property owners and developers. Includes eligibility screening, opportunity quantification, and CPA-ready documentation.
- Cost Segregation Studies Tax strategy service that analyzes construction costs to reclassify assets for accelerated depreciation benefits, working alongside CPAs to implement deductions for property owners and developers.
- Opportunity Zone Planning Tax-advantaged real estate planning service focused on Opportunity Zone investments, helping investors maximize tax benefits from qualified opportunities.
- Benefit Estimator Online estimation tool that allows business owners to quickly assess potential tax savings from UNICAP/263A exemption opportunities based on their construction project details.
Quantifiable outcome
- 15-25% of qualifying construction costs identified as eligible for 263A exemption
- +4 more outcomes
Companies that use Specialty Tax
Customer profileNamed customers9 records
Segments3 records
Ideal customer profiles3 records
Specialty Tax technology and API
TechnologyTechnology focussed No
API detail
- Has API
- No
- API docs
- API detail
Core technology
AI maturity
App detail
Feature1 record
Specialty Tax partnerships and signals
Strategic signalScale indicators3 records
Recent moves4 records
Expansion highlights5 records
Specialty Tax competitors and assessment
Company assessmentDirect peers
- O'Connor & Associates: Property and specialty tax advisory firm focused on real estate-related tax strategies. Comparable as a boutique specialist serving property owners with complex tax positions, including cost-related studies.
- Engineered Tax Services: National specialty tax advisory firm focused on cost segregation studies and related accelerated-depreciation strategies. Directly comparable to Specialty Tax in service mix and target customer (property owners, developers, and CPAs seeking implementation support).
- KBKG: Specialty tax firm providing cost segregation, R&D credits, fixed asset services, and other niche tax studies. Comparable to Specialty Tax as a national specialist working alongside CPAs to deliver narrowly scoped, documentation-heavy tax strategies.
- Cost Segregation Authority: Cost segregation firm previously founded by Specialty Tax co-founder Steve Ruf. Closely comparable in service line and methodology, though Specialty Tax has broadened into UNICAP/263A and Opportunity Zone planning.
Broad incumbents
- Cherry Bekaert: National accounting and advisory firm with a real estate and specialty tax practice. Comparable as a larger incumbent offering cost segregation and tax-advisory services to mid-market and enterprise property clients.
- Eide Bailly: Top-25 U.S. accounting firm with a real estate practice that includes cost segregation and specialty tax services. Comparable as a broader incumbent serving property owners and developers with overlapping offerings.
- BDO USA: Top-tier U.S. accounting and advisory firm with significant cost segregation and specialty tax practices serving real estate clients. Comparable as a broad incumbent that competes for the same enterprise property-owner engagements.
- Wipfli: Top-20 U.S. accounting and advisory firm with real estate and construction industry groups that offer cost segregation and specialty tax services. Comparable as a broader incumbent serving similar mid-market property-owner and developer clients.
- Crowe LLP: Large U.S. accounting and advisory firm with a real estate and construction tax practice. Comparable as a broad incumbent that competes for specialty tax engagements on larger construction projects.
- Ryan LLC: Large global tax services and consulting firm with a dedicated property tax and specialty tax practice. Comparable as a broader incumbent offering overlapping specialty tax capabilities as part of a wider portfolio.
Market position
Strengths5 records
Weaknesses4 records
Competitive moat4 records
Key risks6 records
Key highlights6 records
Customer concentration
Specialty Tax social profiles
Digital presenceSpecialty Tax financial estimates
Financial estimateRevenue estimate
Valuation estimate
Specialty Tax leadership team
Management profileNumber of profiles
Profiles5 records
Specialty Tax funding detail
Funding detailFunding overview
Funding rounds
Investors
Funding detail is available on the Subscription and Enterprise plan.Contact sales →
Specialty Tax M&A and investment
M&A and investmentM&A
Investments
M&A and investment is available on the Subscription and Enterprise plan.Contact sales →
Frequently asked questions about Specialty Tax
What does Specialty Tax do?
Specialty Tax is a specialty tax advisory firm that identifies Section 263A / UNICAP Small Business Exemption opportunities tied to construction, remodels, expansions, and improvements. The firm screens eligibility, quantifies the opportunity, and delivers CPA-ready documentation. Complementary offerings include Cost Segregation Studies for accelerated depreciation and Opportunity Zone Planning for tax-advantaged real estate investments.
Is Specialty Tax a public or private company?
Specialty Tax is a private company. It is classified as founder individual operated bootstrapped and is currently operating.
When was Specialty Tax founded?
Specialty Tax was founded in 2010. It employs 1 to 10 people.
Where is Specialty Tax based?
Specialty Tax is headquartered in Lindon, United States, in the North America region.
How does Specialty Tax make money?
One revenue line is on record: tax Advisory and Exemption Study Services.
Who are Specialty Tax's main competitors?
Direct peers on record are O'Connor & Associates, Engineered Tax Services, KBKG and Cost Segregation Authority. Broad incumbents are Cherry Bekaert, Eide Bailly, BDO USA, Wipfli, Crowe LLP and Ryan LLC.
Does Specialty Tax have an API?
No public API is recorded for Specialty Tax.
What industry is Specialty Tax in?
Specialty Tax's product category is Specialty Tax Advisory Services. Its primary akta.pro industry code is FSAAAAAL, Tax-Advantaged Investing & Wrappers (ISA, 529, Insurance Bonds, etc.). Its NAICS code is 541219.