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Certain tax considerations – Ernst and Young

Ernst and Young · Jan 29, 2015 · 6 slides

Investor presentation from the Shale Experts oil & gas presentation and slide database. Every page is imaged and its text indexed for search across operators, plays, basins and time.

Slides

  1. Certain tax considerations – Ernst and Young – slide 1
    Certain tax considerations January 2015
  2. Certain tax considerations – Ernst and Young – slide 2
    Speaker and disclosure Greg Matlock 713-750-8133 Greg.Matlockey.com This presentation is for instructional purposes only and is intend solely to facilitate a discussion of the issues addressed herein. Nothing contained herein can,…
  3. Certain tax considerations – Ernst and Young – slide 3
    New (old) investment structures The change in the commodity price environment has resurrected prior structures that may have not been commercially viable a couple of years ago Payout provisions complete payouts (If a payout provision…
  4. Certain tax considerations – Ernst and Young – slide 4
    Common types of ownership Type Characteristics Working interest Granted by owner of mineral interest Entitles holder to share of production Bears all development and operating costs Intangible drilling cost & depletion deductions…
  5. Certain tax considerations – Ernst and Young – slide 5
    Accommodating new (foreign) capital With competition for global capital, non-US investors have a wide variety of choices as to where they deploy capital As a result, net, after-tax IRR becomes important, placing more emphasis on…
  6. Certain tax considerations – Ernst and Young – slide 6
    Planning up front with the end in mind Despite current market uncertainty, understanding potential public exit structures (and planning accordingly) is critical to ensure the ability to proceed in a tax-deferred manner Questions…

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