(855) Marcum1 | FOLLOW US  
Marcum LLP

David First

David  First, Partner, Tax & Business
Tax & Business
*Licensed by the State of New York

750 3rd Avenue
11th Floor
New York, NY 10017

Get Directions

As national Co-Partner-in-Charge of the Trusts and Estates Practice group, David M. First is often engaged by individuals, fiduciaries, closely-held 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 is also a member of the Marcum Family Office and High-Net-Worth Individuals practice groups.

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 & 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
Subject Matter Expertise

Income Tax Planning
Tax Consulting
Estate Planning
Estate Administration

Practice Focus

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


Master of Science, Taxation
Pace University

Bachelor of Science, Business Administration
Monmouth College

Related Insights & News

CNBC spoke with Trusts & Estates Co-Leader David First about the proposed repeal of the estate tax.


Donald Trump rallied the working class, but he is also championing one benefit favoring only the super-rich: eliminating the federal estate tax.

CNBC quoted Trusts & Estates co-leader David First in a story about the proposed repeal of the estate tax.


Donald Trump rallied the working class during his campaign, but he also championed one benefit favoring mostly the super-rich: eliminating the federal estate tax.

David First, Partner-in-Charge of Trusts and Estates Practice Group, Featured in Bloomberg BNA Article, "Advisers Applaud Extension of Deadline for Filing Portability, Say it Will Affect Many."


Reaction to the Internal Revenue Service's recent announcement that it would extend the filing deadline for claiming portability was roundly applauded by practitioners, ....

Marcum Trusts & Estates Leader Responds to IRS Extension on Estate Tax Portability Filing

David M. First, Firmwide Partner-in-Charge of the Trusts and Estates Practice Group at Marcum LLP, responded today to the filing extension granted this week by ....

David First, Tax & Business Services Partner, Quoted in Forbes.com Article "A GRAT Opportunity: Taking Advantage of Low July 2011 AFRs"


David First, Tax & Business Services Partner, was quoted in the Forbes.com article “A GRAT Opportunity: Taking Advantage of Low July 2011 AFRs.”

David First, Tax & Business Partner, Quoted in Bloomberg.com Article - Tax Deal Gives Wealthy Interest-Free Loans for Roth IRA Switch


The extension of current income-tax rates gives wealthy taxpayers the equivalent of an interest-free loan if they convert a regular Individual Retirement Account to a ....




Marcum LLP is one of the largest independent public accounting and advisory services firms in the nation, with offices in major business markets throughout the U.S., as well as Grand Cayman, China and Ireland.

Learn More


750 3rd Avenue, 11th Floor
New York, NY 10017

Find an Office

(855) MARCUM1


Marcum Foundation


Leading Edge Alliance