Professional speaking & education

Oil & Gas Investments

An educational overview of oil and gas investment structures, tax questions and the risks that should lead the conversation.

What the session covers.

Oil and gas tax treatment depends on the ownership structure, activities and taxpayer. Intangible drilling costs and depletion are specialized areas with eligibility and limitation rules. A potential deduction does not eliminate economic risk or establish that losses can offset every type of income.

Learning objectives

  • Distinguish working interests, royalty interests and partnership investments.
  • Identify intangible drilling cost, depletion and reporting questions.
  • Discuss passive-activity, at-risk and liability issues with the tax and legal team.
  • Evaluate commodity-price, drilling, operator, liquidity and loss-of-principal risks.

Plan a session for your professionals.

Designed for CPA firms and associations, tax attorneys, real estate and business brokers, qualified intermediaries and financial professionals. Available as a conference session, lunch-and-learn, webinar, panel or firm training. Scope, level and duration are agreed with your organizer.

Paul has spoken to dozens of real estate broker groups and several CPA groups, and has delivered lunch-and-learns for tax attorneys and other professional groups. Meet Paul →

CPE or CE eligibility and credit administration must be confirmed with the hosting organization before advertising credit. Review program planning →

Questions organizers and attendees ask.

Do tax deductions make an oil and gas investment low risk?

No. Economic results depend on the underlying investment and operating conditions. The session addresses risk and due diligence alongside tax questions and does not recommend particular projects or offerings.

Can this topic fit a lunch-and-learn or webinar?

Yes. Share your audience’s experience, learning goals and time available. We can focus the discussion on the planning questions most relevant to your group.

Does the presentation include individual recommendations?

The session provides professional education and discussion frameworks. Individual tax, legal and investment decisions require review by the client’s own professional team.

Educational content reviewed October 6, 2026. Primary references: IRS Oil and Gas Audit Technique Guide · IRS Publication 925: passive activity and at-risk rules.

Eight topics for professional audiences.

Choose a focused session or combine subjects around your audience’s questions.

01 / SPEAKING TOPIC

1031 Exchanges

Exchange planning, replacement property and professional coordination.

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02 / SPEAKING TOPIC

Delaware Statutory Trusts (DSTs)

Structure, due diligence, sponsor questions and investment risks.

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03 / SPEAKING TOPIC

721 vs DST vs TICs

Compare partnership contributions, trust interests and co-ownership.

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04 / SPEAKING TOPIC

QOZ 2.0

Separate existing Opportunity Zone rules from the 2027 framework.

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05 / SPEAKING TOPIC

Cost Segregation & Bonus Depreciation

Asset classification, timing, documentation and deduction limitations.

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06 / SPEAKING TOPIC

IRA to Roth Conversions

Taxable conversion amounts, timing and coordinated retirement planning.

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07 / SPEAKING TOPIC

Oil & Gas Investments

Ownership structures, deduction questions and economic risks.

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08 / SPEAKING TOPIC

Advanced Tax Mitigation Strategies

Connect the strategies while evaluating tradeoffs and client suitability.

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Bring this conversation to your audience.

Share your date, audience and preferred format to start planning your program.

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