ProfessionalsDavid R. Sicular


Tel: +1-212-373-3082
Fax: +1-212-492-0082

New York

1285 Avenue of the Americas
New York, NY 10019-6064
Fax: +1-212-492-0082

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Bar Admissions 

A partner in the Tax Department, David Sicular maintains an active practice in the full range of corporate, partnership and international transactions, including public and private mergers and acquisitions, investment funds, financings, restructurings, financial products and general tax planning. He also has extensive experience in the tax aspects of bankruptcy and insolvency restructurings.


David represents public and private companies in the United States and abroad, private equity and other investment funds, private investors and individual entrepreneurs. In recent years, he has acted as tax counsel for clients in a number of mergers, acquisitions and investments in public and private companies in a wide range of industries and structures, as well as in structuring and raising private equity, hedge and hybrid investment funds, numerous complex financing transactions and securities offerings for U.S. and non-U.S. issuers, and international joint ventures.

David is recognized as a leading tax lawyer by Chambers USA, The Legal 500, The Best Lawyers in America and America's Leading Lawyers for Business, and has also been listed in The Best Lawyers in America for Tax Law (New York City) since 2006. According to the 2016 edition of Chambers USA he is "contemplative and very collegial - it is a pleasure to work with him" and is "a respected adviser across an array of transactional areas, including bankruptcy and restructuring as well as fund formation." The Legal 500 acknowledges David as "knowledgeable and astute" and notes his "excellent" reputation for international tax work. In 2017, David was named to "The Legal 500 Hall of Fame" for being an elite leading lawyer for his domestic tax work for six consecutive years.

David is the former Chair of the Tax Section of the New York State Bar Association. He has previously served as First and Second Vice Chair, Secretary of the Tax Section and as Co-Chair of the Tax Section's Committees on Corporations, Foreign Activities of U.S. Taxpayers, Consolidated Returns, Bankruptcy, and U.S. Activities of Foreign Taxpayers. He is a member of the Tax Forum and the Private Investment Funds Tax Forum. 

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