About David

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
Fiduciaries

Education

Master of Science, Taxation
Pace University

Bachelor of Science, Business Administration
Monmouth College