Gerald Sohn Professor of Law
Professor of Law
Professor Grayson M.P. McCouch is the Gerald Sohn Professor of Law at the University of Florida. He teaches primarily in the areas of trusts and estates, estate and gift taxation, and estate planning. Before teaching at UF, McCouch clerked for Judge Hugh Bownes on the U.S. Court of Appeals for the First Circuit, practiced law with firms in Boston and Minneapolis, and served as a member of the law faculty at the University of Miami and the University of San Diego. McCouch has published numerous books and articles, reflecting a wide range of scholarly interests including estate and gift taxation, inheritance law, social security, retirement savings policy, and tax shelters. McCouch is a co-author of leading casebooks on gratuitous transfers and federal estate and gift taxation. He is a member of the American Law Institute. He earned his J.D. degree from Stanford University and his LL.M. in Taxation from Boston University.
LL.M. (Taxation), Boston University
J.D., Stanford University
A.B., Harvard University
Teaching and Scholarship
Estates and Trusts; Taxation of Gratuitous Transfers; Estate Planning.
- University of Florida: Joined College of Law faculty as Professor in 2013;
- Previous Academic Experience: Professor, University of San Diego School of Law (2001-2013); Professor, University of Miami School of Law (1995-2001); Associate Professor, University of Miami School of Law (1990-1991, 1992-1995); Associate Professor, University of Missouri – Columbia School of Law (1991-1992).
- Government Service: Law Clerk, Judge Hugh H. Bownes, U.S. Court of Appeals for the First Circuit (1983-1984).
- Private Practice: Sullivan & Worcester (Boston, MA, 1984-1986); Dorsey & Whitney (Minneapolis, MN, 1986-1990).
- Professional Associations: American Law Institute.
- Registration priority given to second-year students. Topics covered include intestate succession, gifts, execution of wills, creation of trusts, charitable trusts, ademption and lapse, powers and appointment.
- In addition to the income tax, taxes are imposed upon the transfer of money or other property by gift, at death, and by certain “generation skipping transfers.” This course explores each of these categories of taxes on gratuitous transfers of wealth, the interrelationships with each other, and their role in estate planning.
- Using problems as the primary means of instruction, will explore theories and skills involved in estate planning process. Specific topics include: estate planning engagement; information gathering; estate analysis; identification of client objectives; development of remedial and conventional estate plans; and selection of fiduciaries. Students will complete an exercise in document preparation in a transaction context.
- Gratuitous Transfers, 7th ed. (West, 2019) (with Ascher)
- Federal Income Taxation of Estates, Trusts, and Beneficiaries (West, 2017)
- Federal Estate and Gift Taxation 8th ed. (West, 2016) (with McNulty)
- Federal Estate and Gift Taxation, 11th ed. (West, 2015) (with Bittker and Clark)
- Introduction to Estate Planning 6th ed. (West, 2014) (with Lynn)
- “Revocable Trusts and Fiduciary Accountability,” 26 Elder L.J. 1 (2018)
- “Another Perspective on Testamentary Arbitration,” 68 Fla. L. Rev. Forum 68 (2016)
- “Sham Partnerships and Equivocal Transactions” (with Karen Burke), 69 Tax Law. 625 (2016)
- “Codifying Castle Harbour” (with Karen Burke), 150 Tax Notes 109 (2016) [SSRN]
- “The Moving Target of Tax Reform” (with Karen Burke), 93 N.C. L. Rev. 649 (2015) [SSRN]
- “Woods: A Path Through the Penalty Maze,” (with Karen Burke) 142 Tax Notes 829 (2014) [SSRN]
- “Who Killed the Rule Against Perpetuities?” 40 Pepp. L. Rev. 1291 (2013) [SSRN]
- “Reflections on Penalty Jurisdiction in Tigers Eye” (with Karen Burke), 136 Tax Notes 1581 (2012)
- “Illusory Partnership Interests and the Anti-Antiabuse Rule” (with Karen Burke), 132 Tax Notes 813 (2011) [SSRN]
- The Empty Promise of Estate Tax Repeal, 28 Va. Tax Rev. 369 (2008) [SSRN]
- COBRA Strikes Back: Anatomy of a Tax Shelter, 62 Tax Law. 59 (2008) (with Burke) [SSRN]