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Management

David M. First, Partner
david.first@marcumllp.com

*CPA

As the Firm wide Partner-In-Charge of Marcum LLP’s Trust and Estate group, David M. First is often engaged by individuals, fiduciaries, closelyheld businesses and larger companies for his extensive knowledge and expertise with trust and estate tax matters. He provides a broad range of tax planning, compliance and consulting services to ensure the preservation of family wealth.

Mr. First lends his expertise on taxation issues related to trust and estate services as a speaker and author. He has delivered numerous presentations and technical seminars to a variety of professional audiences. In addition, Mr. First has written articles for The CPA Journal and the Tri-State Tax Letter Plus, where he served on its Editorial Board.

Mr. First joined the Firm in 1999 as a Partner when he merged his New York City-based accounting practice with Marcum. There he provided tax and consulting services to closely-held businesses and individuals. In addition, he was member of the firm’s management committee and an in-house instructor for training seminars on taxation and succession planning. Earlier in his career, Mr. First was a Senior Manager at an international accounting firm.

Professional and Civic Affiliations

• American Institute of Certified Public Accountants (AICPA)
  
• New York State Society of Certified Public Accountants (NYSSCPA), Estate Planning Committee
  
• Estate Planning Council of New York City, President
  
• B’nai B’rith, Past President, Banking and Finance Unit

Areas of Expertise

• Income Tax Planning
  
• Tax Consulting
  
• Estate Planning
  
• Estate Administration

Key Clients

• High-Net-Worth Individuals & Families
  
• Closely-Held Businesses
  
• Fiduciaries

Education

• Master of Science, Taxation
  Pace University
  
• Bachelor of Science, Business Administration
  Monmouth College

*Licensed by the State of New York