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.
- 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
January 31, 2014
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, ....
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, was quoted in the Forbes.com article “A GRAT Opportunity: Taking Advantage of Low July 2011 AFRs.”
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 ....