Recent Publications

Inflation-Adjusted 2015 Figures for Estate and Gift Taxes

A number of tax figures are adjusted each year for inflation. This alert outlines the most significant adjustments for estate and gift taxes for 2015. >>

William D. Ratliff, III


Fort Worth

201 Main Street
Suite 2200
Fort Worth, 76102
T +1 817.347.6608
F +1 817.348.2336

Áreas de Practica


  • LL.M., Southern Methodist University Dedman School of Law, 1975
  • J.D., University of Texas at Austin School of Law, 1974
  • B.B.A., University of Texas at Austin, 1971

Bar Admissions

  • Texas
William D. Ratliff, III

Bill Ratliff has more than 30 years of experience in oil and gas transactions, family wealth preservation and transfer, estate planning, domestic taxation, commercial real estate, banking and corporate law. He is board certified in tax law, estate planning and probate law, and commercial real estate law by the Texas Board of Legal Specialization.

Bill has been consistently voted by his peers as one of The Best Lawyers in America, a "Top Attorney in Tarrant County" in Banking, Tax, Estate Planning and Probate and Real Estate Law by Fort Worth Magazine, and a Texas Super Lawyer by Texas Monthly Magazine.

Bill has completed transactions including:

  • Advising clients on complex oil and gas transactions, including leases and joint operating agreements.
  • Acquisition and sale of multi-jurisdictional insurance companies and complex business entities.
  • Acquisition, sale and leasing of commercial real estate.
  • Negotiation for both lenders and borrowers in complex lending transactions.
  • Advising clients with the design and implementation of all types of estate planning and family wealth preservation and transfer strategies.
  • Administration of estates and trusts.
  • Representation of individuals, partnerships and corporations in United States tax planning and controversies.

Bill serves as outside general counsel for several local business entities.

Professional Recognition

  • Recognized by Best Lawyers in America - Banking Law, Corporate Law, and Real Estate Law (2009, 2011-2015)
  • Recognized as a Super Lawyer - Tax (2009-2014)  
  • Martindale Hubbell® Law Directory with a Peer Review Rating of AV® Preeminent™

Selected Representative Experience

Oil and Gas Participation and Exploration Agreements
Represented independent E&P company in the negotiation of participation and exploration agreements for the development of shale oil and gas properties located in Alabama and Mississippi. In connection with the participation and exploration agreements, negotiated and documented a tax partnership agreement to share and allocate intangible drilling credits (IDCs) among the joint owners.

Purchase Agreement between Sunbelt Self Storage and Storage Specialists, LLC (Sunbelt Self Storage Portfolio)
Represented Sunbelt Self Storage in the sale of stock to Storage Specialists, LLC.

Stock Acquisition between Southwest Insurance Partners, Inc. and National Health Insurance Company
Represented National Health Corporation in the sale of stock to Southwest Insurance Partners, Inc.


  • Fellow, American College of Trust and Estate Counsel
  • Texas Bar Foundation
  • State Bar of Texas
  • Board of Directors of Fort Worth Stock Show Syndicate and Southwestern Exposition and Livestock Show

Online Publications

12/05/2014 - Inflation-Adjusted 2015 Figures for Estate and Gift Taxes
A number of tax figures are adjusted each year for inflation. This alert outlines the most significant adjustments for estate and gift taxes for 2015.

11/20/2013 - Year End Planning Tip: 3.8% Surtax on Investment Income
As the end of 2013 draws near, taxpayers should consider the effect of the new 3.8% surtax on investment income.

09/16/2013 - Reminder to File Gift (and GST) Tax Returns by October 15, 2013
If you made gifts in calendar year 2012 that should be reported on a federal gift tax return (Form 709) and you extended the deadline to file your gift tax return, the deadline to submit a timely-filed return is October 15, 2013.

04/09/2013 - Transfers in 2012 and Future Years
This alert outlines the gift tax return requirement for 2012 transactions and the use of "defined value" gifts and sales.

01/09/2013 - The American Taxpayer Relief Act of 2012: Congress Finally Acts - Good News/Bad News for Estate Planning
After all of the sand had run out of the hourglass, Congress finally passed (and the President signed) a compromise tax bill to avoid very substantial income tax increases on taxpayers with income under $400,000 ($450,000 for joint filers).