In this episode of the Be Wealthy Podcast, Brett Tanner sits down with his longtime CPA, tax strategist, and trusted advisor Brian Muia for a deep dive into entrepreneurship, wealth-building, and advanced tax strategy.

Brian shares his journey from growing up with limited resources to building and exiting multiple businesses, including companies in software, steel recycling, and accounting. He breaks down how early lessons around hard work, leverage, and replaceability shaped his entrepreneurial mindset — and why building a business that doesn’t rely on you is the key to true freedom.

The conversation goes deep into passive income, leverage, exits, subscription-based businesses, and the latest tax strategies from the “Big Beautiful Bill.” Brian explains how smart planning around depreciation, Section 179, QSBS, and opportunity zones can dramatically accelerate wealth creation for entrepreneurs and real estate investors.

This episode blends real-world business lessons, mindset, and highly tactical tax insights every serious entrepreneur should understand.

1. Hard work is the foundation — leverage creates freedom. Entrepreneurs must learn to replace themselves to build sellable businesses.
2. Wealth is the ability to choose what you work on. True wealth isn’t money — it’s control over your time and focus.
3. Leverage people, systems, and capital early. Businesses grow when you stop doing everything yourself.
4. Passive income takes time — not shortcuts. It can take 10+ years to truly remove yourself from operations.
5. Subscription businesses attract buyers. Recurring revenue models are highly attractive to private equity.
6. Tax strategy accelerates wealth. Smart planning can preserve millions in capital for reinvestment.
7. Replaceability increases business value. If the business can’t run without you, it’s not sellable.

00:00 – Welcome to the Be Wealthy Podcast

00:45 – Meet Brian Muia: CPA, Tax Strategist & Entrepreneur

01:30 – Growing Up Without Money & Early Entrepreneurial Lessons

03:00 – Learning Work Ethic From Family

05:00 – How Childhood Money Beliefs Shape Wealth

06:00 – What Wealth Really Means Today

07:00 – First Job Lessons: Waffle House & Talking to Strangers

08:15 – First Business: Cleaning Bricks for $1 Each

11:00 – Learning Leverage by Hiring Friends

12:45 – Never Mistake Activity for Achievement

15:00 – Hard Work vs. Working Smart

17:15 – Building a Landscaping Business

18:45 – Creating a Fully Passive Business Over Time

19:30 – Why Entrepreneurs Must Replace Themselves

21:00 – Leadership, Systems, and Being the “Bad Guy”

24:00 – Why Passive Businesses Take Years

26:00 – First Big Exit: Software Built From Excel

29:00 – Why Entrepreneurs Must Understand Numbers

32:00 – Second Exit: Steel Recycling & Betting on People

35:00 – Why Trades Are Massive Opportunities

37:00 – Subscription Businesses & Private Equity

40:00 – Returning to Accounting & Tax...