2020 November issue of IOGA News

The Voice of the

Independent Since 1959

NEWS

November 2020

Potential Association Merger to Be Decided The Independent Oil and Gas Association of West Virginia (IOGA) was formed in 1959 to represent persons and companies engaged in the extraction and production of natural gas and oil in West Virginia, and the companies and individuals which support those activities. Our friends at the West Virginia Oil & Natural Gas Association (WVONGA), which was formed in 1915, also serve companies and individuals in the extraction and production business, as well as those involved in oil and natural gas transportation, distribution, and processing businesses. There is considerable overlap between the membership and Board of Director members of IOGA and

WVONGA, and in recent years the groups have been working more and more closely to collaborate on legislative initiatives, public relations efforts, and general industry promotion and engagement.

On occasion over the last several years, the leadership of the two associations have discussed the merits of potentially merging the groups into a single association, and in October the Boards of both associations overwhelming voted to support a recommendation of a merger to their respective memberships. A steering committee of IOGA leaders has worked very hard on the potential merger over the last several months, and I want

to thank them for their leadership and guidance – Maribeth Anderson (Board Member), Chris Weikle (Board Member), David Haney (GunBen Sullivan slinger and Past President President), Doug Douglass (Board Member), Jeff Isner (Board Member), Jim Pritt (Board Member), Don Supcoe (Gunslinger and Past President), Mike McCown (Gunslinger and Past President), Brett Loflin (Past President), Kevin Ellis (Past President), Merger Continued on page 13

Register for 2020 Tax Seminar on Nov. 18 Ask anyone about 2020 and they will say it has been an extraordinary year in so many ways – COVID-19, business shut-downs, working from home, and government initiatives.

In an effort to keep members of the oil and gas industry informed of the many programs put forth by the CARES Act as well as industry tax issues, we have once again asked Arnett Carbis Toothman llp (ACT) to present their annual Oil and Natural Gas Accounting and Tax Seminar.

The event will be presented on Wednesday, November 18, 2020.

As much as we prefer face-to-face interaction, this year the format will be changed to a virtual Webinar via WEBEX due to COVID-19 restrictions.

In prior years ACT has presented three separate in-person seminars for the Independent Oil and Gas Association of WV (IOGA), the Pennsylvania Independent Oil and Gas Association (PIOGA), and the Southeastern Ohio Oil and Gas Association (SOOGA.) This year these organizations are co-sponsoring the one-day Webinar. Tax and accounting issues affecting West Virginia, Ohio, and Pennsylvania will be discussed. Time will be allotted for questions during the Webinar and the ACT presenters will be available for questions and consultations by phone or email after the Webinar.

The following important and timely topics are on the agenda:

•

General Tax Updates for 2020 – Federal and State • Oil & Gas Industry Tax Updates for 2020 Doug Douglass • CARES Act Finance and • Paycheck Taxation Vice Chair Protection Program – Forgiveness, Tax, and Accounting Considerations • Purchase/Sale, Valuation, Succession and Estate Planning • IT Security Attendees are eligible for 7.0 CPE credits. CLE credits are also availTax Seminar Continued on page 17

INSIDE

Ben Sullivan / 2 William Phillips / 3 Charlie Burd / 4 Rusty Hutson / 5 Mark Clark / 6 Thomas Downs / 7 Hugh Byers / 8 Greg Kozera / 9 IPAA News / 10 Industry Events / 10 Kathy Hill / 11 Alex Epstein / 12 Michael Forbes / 13 Scholarship Forms / 18-23

2

Jeff Isner Communication and Education Committee Chair

2021 Scholarship Deadline is March 19, 2021 In 1997, the Independent Oil and Gas Association of West Virginia, Inc. (IOGA) established its Scholarship Program in an effort to become more involved in higher education in West Virginia. The Scholarship Program was specifically created to reward the outstanding scholastic achievements of high school seniors whose parents work in the oil and natural gas industry for IOGA membership companies. The Association also awards deserving high school “student employees” who have completed a required number of working hours at an IOGA member company.

Beginning in 2020, two annual one-time, $1,000 scholarships are sponsored by ConServ Incorporated. They are for students who are choosing a career path that benefits the oil and gas industry in a vocational/technical field such as, but not limited to, welder, truck driver, well tender, electrician, mechanic, etc.

Since the Scholarship Program’s inception, IOGAWV has awarded a total of $180,500 in scholarships to these very deserving students.

Complete eligibility rules for both scholarship types begin on page 18 or at http://iogawv.com/about/ scholarship.aspx and will be sent to all member companies.

The completed application, including all required forms and information, must be signed by the high school counselor and postmarked no later than March 19, 2021. IOGAWV will accept completed applications between Jan. 2, 2021 and March 19, 2021.

From all the applications received, an IOGAWV Scholarship Review Committee will award a number of one-time only scholarships.

Here is a quick glance at those rules: 1. Applicant must be a West Virginia high school senior.

2. Applicant must be a dependent of an employee/retiree of an IOGA Company in good standing OR be employed by an IOGA Company in good standing (Student employee must have worked a minimum of 400 hours is the past calendar year. Validation of hours worked and a letter of recommendation from the employer must be provided).

3. Applicant must enroll in a four-year West Virginia college or university or a community college/vocational-technical school.

4. Applicant must compose an essay answering the question asked on the application form.

5. Application must be signed by the high school counselor.

6. The completed application and all documentation requested must be postmarked no later than Friday, March 19, 2021.

IOGA will accept completed applications postmarked between Jan. 2 and March 19, 2021. From all the applications received, an IOGA Scholarship Review Committee will award a number of one-time only scholarships. Should you have any questions, please contact Dee Beane at 304344-9867 or dbeane@iogawv.com.

2020-2021 OFFICERS BOARD MEMBERS Ben Sullivan President Maribeth Anderson Vice President/Program Chair Jim Pritt Secretary-Treasurer/Commerce Committee Chair J. Kevin Ellis Immediate Past President Doug Douglass Director/Vice Chair Producer Issues Comm. and Finance & Taxation Comm.

Jon Farmer Director/Producers Issues Committee Chair Michael Forbes Director/Membership Committee Chair David Haney Director/Safety Committee Chair Jon Hildreth Director/Membership Committee Vice Chair Jeff Isner Director/ Comm. & Educ. Comm. Chair Bob Radabaugh Director/Environmental Committee Chair Eric Vir Director/Commerce Committee Vice Chair Chris Weikle Director/ Govt. Affairs Comm. Chair Marc Monteleone Finance & Taxation Committee Chair

3

William Phillips Arnett Carbis & Toothman

IRS Changes Filing Requirements for 2020 Form 1099 Filings

The PATH Act of 2015, created two separate filing due dates for amounts reported on the same Form 1099-MISC. Specifically, 1099-MISC forms reporting amounts in Box 7 for non-employee compensation were due by January 31 of the following year, while 1099-MISC forms reporting rents, royalties, or other types of income were not due until February 28, if filing by paper, and March 31, if filing electronically. To minimize confusion and administrative burden caused by separate due dates for the same form, the IRS has changed the way non-employee compensation must be reported on Form 1099 for 2020.

1099 Form Changes Beginning in 2020, payments made in the course of your trade or business to non-employees for services rendered totaling $600 or more, as well as income earned by working interest owners, must now report in Box 1 of Form 1099-NEC. These payments were previously reported on Form 1099MISC in Box 7.

Rental payments, including payments for a right of way and royalty payments, will continue to be reported on Form 1099-MISC in Boxes 1 and 2 as they have been in the past.

The 1099-NEC Form for 2020 will need to be filed on or before February 1, 2021. The filing dates for the 1099-MISC have not changed. For 2020 filings, the forms are due to the IRS by March 1, 2021, if filed by paper or by March 31, 2021, if filed electronically.

1099 Form Changes – Filing with the IRS On July 1, 2019 the Taxpayer First Act of 2019 was signed by the President. This legislation changes how we file Form 1099s with the IRS. • For the 2020 tax year, you are required to file electronically – if you have 250 or more 1099 Forms (100 or more for partnerships).

• For the 2021 tax year, you are required to file electronically – if you have 100 or more 1099 Forms (50 or more for partnerships).

• For the 2022 tax year, you are required to file electronically – if you have 10 or more of any information reporting Form (1099 or W-2) with the IRS. Failure to do so will result in substantial penalties.

While some of the information is reported on a new form the circumstances that create a filing requirement have not changed.

Business owners should be proactive in preparing to meet their Form 1099 filing requirements.

Steps to take in order to prepare for these changes – Forms and Submission • Requesting current IRS Form W-9 from vendors • Request for Taxpayer Identification Number and Certification, from each payee covered under the reporting requirements. Ideally, Form W-9 should be completed before issuing any payments to avoid potential backup-withholding requirements. While Form W-9

does not expire, it is important to make sure payees periodically confirm that the information on the original form has not changed.

• Check for changes to a business name, address, or Taxpayer Identification Number (TIN); these changes require a new Form W-9. Additionally, if you file 1099s on paper forms, make sure that you purchase the proper forms for 2020 reporting.

• If you file 1099s electronically, you should verify that your e-filing system is ready to handle this change. If you currently do not file these returns electronically – you will need to find a way to file 1099 Forms electronically – Options include but are not limited to….

• The IRS has a system called “FIRE” that you can utilize for electronically filing • Purchase additional software that will assist you with this filing • Contact a tax professional who can assist you.

Please keep in mind that some states such as Pennsylvania require that copies of 1099 Forms be filed with their state tax authorities and may have tax withholding obligations on payments made to non-resident payees. Please check with all states in which you do business for any filing and tax withholding requirements related to remittance of the 1099 Forms.

1099 Changes Continued on page 16

4

Charlie Burd Executive Director, IOGA

From the Burd’s Nest: Same Time Next Year Since joining IOGA back in July 2002, I have had the privilege to represent the Association in many ways.

From a public perspective, that is demonstrated best through my being the face of IOGA to our vast and diverse membership, to all branches of the news media, through our lobbying efforts at the West Virginia State Capitol, with our U. S. Congressional delegation, with the WV State Chamber and many local Chambers of Commerce, and other like-minded trade and professional organizations.

From a national perspective, it has been my honor to be closely engaged with two outstanding national organizations dedicated to the advancement and protection of the oil and natural gas industry: The first is the Independent Petroleum Association of America (IPAA) that was formed in June 1929 when President Herbert Hoover called a national and state conference to discuss and formulate a practical program for the conservation of America’s natural petroleum resources. Since that time, the IPAA has grown into a national trade association headquartered in Washington, D.C. and represents and advocates for thousands of independent oil and natural gas producers and affiliated service providers.

By IRS definition, an independent producer is defined as one who does not have more than $5 million in retail sales of oil and gas in a year or who does not refine more than an average of 75,000 barrels per day of crude oil during a given year. There are about 9,000 independent oil and natural gas producers in the United States. These companies operate

in 33 states and the offshore and employ an average of just 12 people.

About 115 of these independents are IOGA members!!

My engagement with the IPAA started immediately and at the instance of my first president, Mike Lynn. Mike was a highly respected member of the IPAA and advocated for its work for all producers. In fact, Mike was a board member that worked his way through the chair and served as its Chief Executive in 2005-07. You could always count on Mike to be in the center of all matters of importance that affected IOGA and independent producers.

The second is the Interstate Oil and Gas Compact Commission (IOGCC) headquartered in Oklahoma City, Oklahoma. The IOGCC was formed in Dallas, Texas in February 1935 and originally named “An Interstate Compact to Conserve Oil and Gas” with thirty charter members.

Today the IOGCC has morphed into a multi-state government agency that promotes the conservation and efficient recovery of domestic oil and natural gas resources while protecting health, safety and the environment. Coincidentally, it too now has 33 member states plus seven Canadian providences and three other international affiliates. The Commission also serves as the collective voice of member governors on oil and gas issues and advocates states’ rights (primacy) to govern petroleum resources within their borders. It is very encouraging to see that the IPAA and the IOGCC collaborate on many issues of importance to IOGA and its members.

From the beginning of my tenure with IOGA, our friend and member,

Clint Hurt, was insistent that I get engaged with the IOGCC and its Public Outreach Committee. Clint was, at that time, the Official West Virginia State Representative to the Commission. I thank Clint to this day because that call to get engaged set off an 18-plus year involvement with the IOGCC that has brought great benefits to both me and IOGA. Throughout my many years, I faithfully remained a member of the Public Outreach Committee and am proud to have served as both its vice chair and chairman. Little did I know then just what a wonderful and fulfilling course Clint had placed me on.

On April 25, 2016, then Governor Earl Ray Tomblin appointed me to serve as the Official State Representative to the IOGCC, replacing long-time IOGA member and past president Joe Petty, who had been Clint’s replacement. I continue to serve as the Official State Representative under Governor Jim Justice.

In October 2017, at its annual meeting in Pittsburgh, PA, then IOGCC Chairman, Arkansas Governor Asa Hutchinson officially appointed me to a three-year term to the IOGCC Steering Committee--the committee that provides governance to the Commission.

Then, in September 2018, at its Annual Meeting in Coeur d’Alene, ID, I was elected as the 2nd Vice Chair under the IOGCC Chairmanship of North Dakota Governor Doug Burgum. I can say that, as an industry and trade association executive, my election to this position was quite rare from a Commission governed by state regulators. Also, to this moBurd’s Nest Continued on page 11

5

Rusty Hutson Diversified Gas & Oil Corporation

Oil and Gas, Petrochemicals Will Define West Virginia’s Future “Opportunities are like sunrises. If you wait too long, you miss them.” That maxim, credited to author and poet William Arthur Ward, can be applied to the situation West Virginia finds itself in related to natural gas and petrochemical development. If we do not pursue our opportunities with great urgency now, they will be lost forever – to the significant detriment of our State and its current and future citizens.

West Virginians by now are acutely aware of the opportunities before us. Our state sits atop an immense shale reservoir of clean-burning natural gas. This treasure has already created tens of thousands of good paying jobs in resource extraction and through the construction of transportation infrastructure. The “shale renaissance” has already rejuvenated many West Virginia communities, provided family-sustaining jobs, increased state and local tax revenues and changed the course of our economy. But, much work remains for us to fully realize our potential.

As a native West Virginian, and graduate and current board member of Fairmont State University, I have witnessed firsthand the economic transformation of northcentral West Virginia over the past 10 years. And my company, Diversified Gas & Oil, is working to create opportunities for our 425-plus employees throughout the state in an environmentally safe and responsible manner.

The U.S. Energy Information Administration projects that by 2050, natural gas and natural gas liquids production in the Appalachian Basin will double from 2019 levels. If

we take advantage of this amazing increase in production, West Virginia can become a domestic and global hub for petrochemical development and downstream manufacturing.

West Virginia must leverage the incredible advantage our shale resources provide to attract small, medium, and large-scale chemical processing and manufacturing facilities, clean-burning natural gas-fired power plants, and the related ancillary and support jobs. Accomplishing this will require the development of critical infrastructure and the continued, direct involvement of State leaders and private industry.

Maximizing our gas, oil and liquids production requires the permitting and construction of additional pipelines so that we can transport our resources safely and reliably to processing facilities and new markets.

Similarly, the development of storage facilities is important for petrochemical processors, like an ethane cracker, to have access to needed components. This infrastructure, which will employ thousands while under construction, will further position West Virginia and the region to become a major center for natural gas and petrochemical development.

Equally important is the need for state policy makers to continue creating a regulatory environment conducive for industry growth.

A recent report prepared by the U.S. Department of Energy, “The Appalachian Energy & Petrochemical Renaissance – An Examination of Progress and Opportunities,” notes that “Conducting business-as-usual in the public sector is not sufficient to help Appalachia fully realize the benefits of an Ap-

palachian energy and manufacturing renaissance. Federal, state and local governments must act, in close alignment with the private sector and other stakeholders.”

The report also states that “there are three areas where public sector investment is critical: creating a pro-growth business environment, developing public infrastructure and supporting workforce development. In addition, government has an important role to communicate the economic opportunity to help mobilize and align public- and private-sector efforts.”

On these points, West Virginia is making forward progress. While more should be done, we enjoy a pro-growth business environment, our workforce development efforts are strategically aligned, and State officials are working to promote and realize the opportunities at hand.

In 2019, Gov. Jim Justice established the Governor’s Downstream Jobs Task Force. This initiative, led by top state agency officials, is working to bring downstream manufacturing opportunities to West Virginia. In announcing the task force, Gov. Justice said, “The potential is endless. This is one of the most important moments of our time.”

I could not agree more.

Like so many great companies across the state, Diversified is committed to West Virginia. We are investing $100 million annually in our Mountain State operations.

We recognize the opportunities presented by the shale renaissance and want to see them come to fruition in West Virginia. The competition — globally, domestically and Sunrises Continued on page 15

6

Mark Clark Spilman Thomas & Battle, PLLC

Clean Water Act Section 414 and WVDEP Section 401 Updates In an uncommon move the U.S. Army Corps of Engineers ("Corps") has proposed to reissue its existing Nationwide Permits ("NWPs") which authorize certain activities under § 404 of the Clean Water Act and § 10 of the Rivers and Harbors Act of 1899. The current 52 NWPs became effective on March 19, 2017 and are currently scheduled to expire on March 18, 2022, on the normal 5-year cycle of reissuing NWPs. It has been 20 years since the last time the Corps has initiated changes to the NWPs earlier than the normal 5-year cycle. The value of NWPs to oil and gas operators, particularly in the context of pipeline construction subject to NWP 12, is very significant. The NWPs allow projects to proceed more quickly and at less cost than if an individual 404 permit is required.

Notice of the proposed reissuance of the existing NWPs and the issuance of new NWPs ("Proposed NWPs") was published in the Federal Register on September 15, 2020, and establishes November 16, 2020 as the comment deadline. The Corps proposal is to reissue the existing 52 NWPs and associated general conditions and definitions, with some modifications, and to issue five new NWPs. The more significant changes to IOGA members is the division of NWP 12 that currently applies to utility line activities into three separate NWPs that address the differences in how linear projects are constructed, the substances they convey, and the different standards and best management practices that help ensure those NWPs authorize only those activities that have no more than minimal adverse environ-

mental effects. The Corps explains that the modifications are intended to simplify and clarify the NWPs, reduce burdens on the regulated public, and continue to comply with the statutory requirement that these NWPs authorize only activities with no more than minimal individual and cumulative adverse environmental effects.

The Corps proposes to divide the current NWP 12 into three separate permits and reduce the Pre-Construction Notification ("PCN") requirements for all three. The current NWP 12 will authorize only oil and natural gas pipeline activities and will be appropriately renamed “Oil or Natural Gas Pipeline Activities.” The other two NWPs will address projects previously authorized pursuant to NWP 12 as NWP C titled "Electric Utility Line and Telecommunications Activities" and NWP D titled "Utility Line Activities for Water and Other Substances."

The most valuable change to NWP 12 may be the elimination of most of the existing PCN requirements which generally govern when a project proponent must notify the Corps prior to commencing construction work under a NWP to allow the Corps to confirm that the project complies with the NWP. The more narrowly focused NWP 12 will no longer require a PCN in several situations where a PCN was previously required as follows: (1) activities involving mechanized land clearing in a forested wetland for the utility line right-of-way; (2) utility lines in waters of the United States, excluding overhead lines, exceeding 500 feet; (3) utility lines placed within a jurisdictional area (i.e., water of

the United States), running parallel to or along a stream bed that is within that jurisdictional area; (4) permanent access roads constructed above grade in waters of the United States for a distance of more than 500 feet; and (5) permanent access roads constructed in waters of the United States with impervious materials.

The revamped NWP 12 seeks to simplify the NWP requirements by limiting the need for a PCN as follows: (1) if a permit is required under Section 10 of the Rivers and Harbors Act (RHA) (associated with work and installation of structures in navigable waters of the United States); (2) if the discharges will result in the loss of greater than 1/10-acre of waters of the United States (note that NWP 12 is available for activity that does not result in the loss of greater than ½-acre of waters but a PCN is required if the loss is greater than 1/10-acre); or (3) if the proposed pipeline is greater than 250 miles in length and the purpose of the project is to install a new pipeline.

While the current NWPs are not scheduled to expire until March 18, 2022, the Corps has indicated that the expiration date may be changed to the day before the Proposed NWPs go into effect in order to avoid having two sets of NWPs in effect at the same time. However, it is unclear at this point whether the Proposed NWPs will become effective before March 2022. The actual effective date will be reflected in the final NWPs as published in the Federal Register.

As part of the NWP reissuance process, the Corps district offices Water Updates Continued on page 16

7

Thomas Downs WeatherBELL Analytics

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For the heart of the winter, we are expecting a cold start to the east of the Rockies, but then expect moderating conditions as the winter goes on along the East Coast. The Upper Midwest and Canadian Prairies are the regions most likely to see significant cold snaps this winter.

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8

Hugh Byers Direct Energy

Nymex Natural Gas Futures Contract 12-Month Forward Strip Average Prices Through 10/23/2020

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Greg Kozera Learned Leadership LLC

Hydraulic Fracturing Is Not New

If you have been following the Presidential race you are aware the topic of “fracking” has come up. My career started as an engineer with Halliburton. I designed frac jobs and was on the well site when they were pumped into the well. I gained a lot of experience before retiring from Halliburton in 2007 after 33 years. My plan was to be a motivational speaker and trainer.

In 2007 the USA was in the “energy crisis.. We were running out of oil and gas. OPEC determined world oil prices. Gasoline sold for around $3 a gallon.

LNG terminals were being built around the USA so we could import liquified natural gas from our “friends,” Russia and OPEC. Manufacturing jobs were leaving the USA for Asia. The USA had lost its energy advantage and Asia had cheap labor.

In 2007 the U.S. oil and gas industry understood the potential of shale gas. The technology was developing to extract it. I began to rethink my retirement. Energy was the biggest problem our country had. There was hope for wind and solar. Thirteen years later wind and solar account for just 10% of electric power generation. I realized I left the one industry that could have a positive impact on my family and our country’s future. I didn’t tell anyone I planned to come out of retirement. The next day a friend called looking for a sales manager for his drilling company. I was back in the industry until I retired for real in 2016.

Now I work with Shale Cres-

cent USA to bring high wage jobs produce economically. During my Halliburton days I had friends to the region. We work on the all over the world involved in demand side. Increasing manuhydraulic fracturing. The fracking facturing in our Region increasprocess hasn’t changed much. es demand for natural gas and NGLs close to the wellhead. This Large frac jobs were common in the 1970s. What changed was helps producers avoid transporhorizontal drilling technology tation cost and increase profitability. On a large project there is allowing wells to be drilled 20,000 feet horizontally staying in the opportunity for direct sales by a producer or group of producers. reservoir rock. These wells are fracked multiple times becoming We have prospects who have or world class wells. are working on gas and NGL Many people have no idea what supply contracts. fracking is and how important We know hydraulic fracturing it is to the USA. This includes is NOT new. Halliburton started ALL of the major media and it in 1947. The process has been performed millions of times. My many politicians including our personal estimate is over 3 million presidential candidates. People in oil and gas areas are the most times. The antis are still looking knowledgeable. We know millions for one well where fracturing of oil and gas jobs will go away has contaminated ground water. if fracking was banned. It is also Water always takes the path of least resistance and that is not up just the tip of the iceberg.

Oil and gas are dependable where our drinking water is. The transportation and heating fuels. natural stresses (pressures) underground keep fracs from going They work 24/7 no matter what the weather. They are also feedinto ground water. We know this from seeing hydraulic fractures in stock for most of the products we coal mines. use every day. The Green New Deal For 60 years no one cared designers want to eliminate fossil about fracking. Any environmen- fuels and rely on wind and solar for tal issues would have been easy 95% of our energy. That won’t hapto see. Fracturing was a non-issue pen. Fracking is needed to produce until the USA became a threat to feedstock required to manufacture Russia and OPEC in 2009. We solar panels and windmills. Over were one of their largest custom- 70% of an electric car is made from ers. Suddenly we were a competpetrochemicals. Most of the green itor. US oil on the world market jobs in the renewable industry are dropped oil prices hurting Russia in manufacturing. Without fracking and OPEC costing them billions these jobs go overseas most likely of dollars. to China where CO2 emissions Fracturing is to an oil and gas went up 2.9% in 2019. U.S. CO2 well like tires are to a car. Almost emissions were down 2.6% in every well no matter where it is 2019. The US oil and gas industry requires hydraulic fracturing to Fracking Continued on page 14

10

IPAA News

Presidential Memorandum: Impacts of Ban on Hydraulic Fracturing to Be Studied On Saturday, October 31, President Donald Trump issued a presidential memorandum directing his administration to examine the impacts of a ban on hydraulic fracturing. The president titled the memorandum: "Protecting Jobs, Economic Opportunities, and National Security for All Americans by Ensuring Appropriate Support of Innovative Technologies for Using Our Domestic Natural Resources."

The order directs the Department of Energy Secretary and the U.S. Trade Representative to work with other federal agencies to submit a re-

port, within 70 days, on the economic impacts of prohibiting or restricting fracking, including the potential loss of jobs and increase in energy prices. The order also calls for an assessment on what a fracking ban might do to trade, property values and tax revenues, as well as the wider national security implications. IPAA appreciates President’s Trump’s commitment to abundant, reliable and affordable energy. Hydraulic fracturing or “fracking” has been safely used in the United States since 1947. Fracking is a uniquely American success story that has provided

immense benefits around the nation.

By safely unlocking America’s abundant natural resources, fracking has created millions of American jobs, reduced energy prices, brought cleaner air by significantly reducing U.S. greenhouse gas emissions to 25-year-lows, strengthened our national security, and transformed the United States into a global energy superpower.

If you have any questions about the presidential memorandum or other government policies affecting the industry, please do not hesitate to contact your team at IPAA.

Industry Events

Important Upcoming Events November 8-10, 2020 IOGCC 2020 Annual Meeting Virtual Format Info: http://iogcc.ok.gov/events November 12, 2020 PIOGA Marcellis to Manufacturing 2020 Carnegie Science Center Pittsburgh, PA Info: www.pioga.org November 30-December 1, 2020 WV Manufacturers Association Winter Convention The Greenbrier White Sulphur Springs, WV Info: www.wvma.com

December 1-3, 2020 Dug East David L. Lawrence Convention Center Pittsburgh, PA Info: www.hartenergyconferences. com/dug-east February 17-18, 2021 IOGAWV Winter Meeting Charleston Coliseum & Civic Center Charleston, WV Info: www.iogawv.com April 19-20, 2021 SPE Regional Meeting Nemacolin Woodlands Farmington, PA Info: www.spe.org

May 3-4, 2021 WVMA: MMDC Waterfront Place Morgantown, WV Info: www.wvma.org May 15-18, 2021 IOGCC Annual Business Meeting Skirvin Hilton Oklahoma City, OK Info: http://iogcc.ok.gov/events August 1-3, 2021 IOGAWV Summer Meeting The Greenbrier White Sulphur Springs, WV Info: www.iogawv.com

11

Kathy Hill Ergon

Monthly Appalachian Basin Crude Oil Prices NYMEX AVG OIL PRICE 2019 AVG Price - $57.02/bbl 2020 AVG Price - $38.57/bbl

$80.00 $70.00 $60.00

59.84

57.08

$57.98 $50.75

$50.00 $40.00

$30.60

$30.00

$42.19

$40.76

$38.37

$39.63

$28.68

$20.00

$18.20

$10.00 $-

Oct-19

Series1

Oct-19 $54.13

Nov-19

Dec-19

Nov-19 57.08

Jan-20

Dec-19 59.84

Jan-20 $57.98

Feb-20

Mar-20

Feb-20 $50.75

Mar-20 $30.60

Apr-20 Apr-20 $18.20

May-20 May-20 $28.68

Jun-20 Jun-20 $38.37

Jul-20 Jul-20 $40.76

Aug-20 Aug-20 $42.19

Sep-20 Sep-20 $39.63

Burd’s Nest Continued from page 4 ment, I remain quite humbled to be selected to this high position. This election set in place a two-year process that led to me assuming the 1st Vice Chairmanship in August 2019 at the Commission’s annual meeting in Medora, ND. It was impossible to imagine then, when we all made our final goodbyes

in Medora with that familiar “see you same time next year,” just how differently that would all work out.

It has been an interesting 15 months as 1st Vice Chair. Since Medora, the COVID-19 pandemic has spread worldwide and has prevented the IOGCC from meeting in person. All the committee meetings, the Annual

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Mid-Year Meeting and soon to be held virtual Annual Business Meeting, have been and will be held by either teleconference call or ZOOM format.

But the business of the Commission has gotten conducted and my term in office will soon end at the conclusion of the business meeting on November 10. It is a bittersweet ending to my time in office in terms of being able to meet in person and enjoying the camaraderie with long-time friends and business associates and even moreover, when you consider the entire nation waits to find out when we can return to some degree of normalcy. So, for now, the jury is still out on just how soon any of us will be able to say with any surety, “see you same time next year.”

12

Alex Epstein Center for Industrial Progress

Snappy Answers to Climate and Energy Questions

Q: Do you believe in climate change?

A: I believe in climate change, not climate catastrophe. The world has warmed 1 degree C in the last 170 years. Humans have some influence. But because we are so adaptable, the climate death rate has fallen 98% over the last century.

Reference: 2020 Talking Points on the So-Called Climate Crisis

Q: Are you a climate change denier?

A: I’m a climate thinker.

I recognize that climate is ever-changing, that humans have some influence, and that humans with abundant machine power can master any climate.

That's why as CO2 levels have gone up, climate deaths have plummeted.

Reference: 2020 Talking Points on the So-Called Climate Crisis Q: What should be done about CO2 emissions?

A: We should definitely not do anything that raises the cost of energy in a world where billions already can't afford it. The only humane policies are more adaptation to keep us safe and more innovation to make low-carbon energy cheap.

Reference: 2020 Talking Points on CO2 Emissions Q: What will happen if we hit the dreaded 1.5 degrees C of warming?

A: A better version of what happened when we hit the 1 degree of warming we're at now. It’ll

be a little warmer, a lot greener, and, most importantly, the miracle of machine power will be even more abundant.

Reference: 2020 Talking Points on CO2 Emissions 2020 Talking Points on the SoCalled Climate Crisis

Q: Even if we've been able to adapt to CO2 rises so far, won't further change be overwhelming?

A: The pessimistic UN is talking about a few degrees of warming and a few feet of sea level rises *over a century*. We can adapt to that with today's tech, let alone future tech.

Reference: 2020 Talking Points on the So-Called Climate Crisis Q: Aren't the CA wildfires proof that we need to switch to green energy as fast as possible?

A: The CA *blackouts* are proof that we need to *stop* switching to unreliable green energy. CA wildfires are proof that we need to remove huge amounts of excess fuel from CA forests.

Reference: 2020 Talking Points on California Blackouts 2020 Talking Points on California Wildfires Q: What is the biggest obstacle to low-carbon energy?

A: The green movement, including most of the anti-fossil fuel movement, which opposes reliable nuclear and hydro while insisting on unreliable solar and wind.

Q: Isn’t @Apple 100% renewable? That’s what they tell us.

A: Apple is lying to you. They use mostly non-renewable energy, but pay utilities to give them credit for the renewable energy you use--and give you the blame for the non-renewable energy they use.

Reference: The Truth About Apple’s ‘100% Renewable’ Energy Usage by Alex Epstein Q: Isn’t nuclear too expensive?

A: Nuclear costs have skyrocketed despite declining fuel costs because of *criminalization*. If nuclear were decriminalized and held to the same safety standards as other forms of energy it would likely be one of the cheapest forms of energy.

Reference: https://www.sciencedirect.com/science/article/ pii/S0301421516300106 https://www.world-nuclear.org/ information-library/economic-aspects/economics-of-nuclear-power.aspx https://www.instituteforenergyresearch.org/nuclear/regulations-hurt-economics-nuclear-power/

13

Michael Forbes Membership Chair

IOGA Board Welcomes One New Member in October Please join the IOGA Board of Directors in welcoming these members elected in October:

McClinton Chevrolet PRO Ginny McClinton Bowden 1325 7th Street Parkersburg, WV 26101 Phone: (304) 865-6814 Cell: (804) 647-0745 Fax: (304) 865-6814 gbowden@ mcclintonautogroup.com mcclintonchevy.com

Merger Continued from page 1 and George Patterson (Gunslinger and General Counsel to IOGA) and others have helped guide the effort.

The membership vote will occur in early December and, if passed, the merger will be complete by January.

The new merged association will be named Gas and Oil Association of WV, Inc. (GOWV) and will be led by Charlie Burd as Executive Director.

We are more powerful when we combine our resources and speak with one strong voice. The benefits of combing into a single association are real and tangible – • Financial – Over the last few years, we have seen negative pressure on pricing and basis differentials, expensive PR, legal and legislative engagement efforts, and industry member consolidation. Having one single strong association – GOWV – will afford the membership several financial benefits: • Dues – Dues levels are difficult for some companies, and those operators that have chosen to be members of both associations are hit particularly hard. Merger means flat or lower dues for

•

most producers.

• Financial Reserves – Mem bers expect continued benefits, but dues income is decreasing and reserves in both associations are diminishing. Merger means sustainable reserves for GOWV. • Budget – Having one combined staff, one office, one set of service-related expenditures, instead of two of each, is not finan cially advantageous. Merger means stability and continued services.

Member Services – By combining the resources, expertise, and energy of both associations, GOWV will provide enhanced member benefits: • Committee Structure – By taking regulatory, public relations, legislative, govern ment affairs, environmental, and legal experts from both associations, merger means even more robust committees and engagement for GOWV mem bers.

• Events – Attendance and sponsorships are challeng-

ing each year. With the whole industry rallying around two impressive GOWV events – a Summer and a Winter meeting, merger means bigger events.

• Insurance Program – IOGA has a hugely successful member health insurance program that will not be changed, and will be open to participation by all eligible members of GOWV. • Policy - Speaking with one voice is vitally important in the public policy arena. Our friends in public service at the Legislature, Executive Branch, Public Service Commission, and in Washington D.C. have said for years that the West Virginia oil and natural gas industry is less effective because it speaks with two voices – IOGA and WVONGA – as opposed to a single powerful voice. Even when we are aligned, the optics of two associations, instead of a single association, often tell a different story.

Merger

Continued on page 15

14

Fracking Continued from page 9 has done more for the planet than ALL the environmental groups combined. I make this statement publicly.

The antis have yet to respond.

Our work at Shale Crescent USA shows a direct correlation between American manufacturing jobs and American oil and gas production.

Elimination of fracking sends these jobs overseas costing of millions of US manufacturing jobs all over the country. Each manufacturing jobs creates 5 other jobs. They go away too without fracking. Electric car manufacturing moves overseas. Gasoline, if we can get it, would become very expensive, estimates are $5- $6 per gallon. Tourism would die. People couldn’t afford vacations.

Wind and solar make electricity not feedstock. We will need to import ALL of our healthcare PPE, medical equipment and medications.

China will love it. Fracking is also required to make batteries. 24-hour electricity is gone because wind and solar need a back- up especially at night. The Green New Deal didn’t take night into account. Every state depends on fracking for fuel and everyday products. Our military needs fracking for fuel and feedstock to make military equipment. Imagine depending on Russia, China or OPEC for our military equipment and fuel.

Based on all of the media we do at Shale Crescent fracking is bad until people understand how it impacts their life. A host in Michigan suddenly didn’t care about earthquakes in Oklahoma. She was more worried about her stuff. I answered the earthquake question anyway. We need to educate our family, friends, employees and elected representatives. Educated people can make the best decisions possible. Basic engineering principals tell us a fracking ban in the U.S. will send more jobs overseas. We will be dependent on

Russia, China and OPEC for energy, feedstock and critical items like healthcare PPE, increasing our cost for energy and all products. Plane-

tary CO2 and other global emissions will increase. We cannot let that happen. We need to be vocal.

Sunrises Continued from page 5 regionally – is fierce. Other shale states are moving at full speed to take advantage of the downstream development opportunities in front of us.

Realizing the full potential our

shale resources offer will signal a new day for West Virginia. Let’s not miss the sunrise.

Editor’s note: Hutson’s article was originally printed in the Charleston Gazette-Mail on October 17, 2020.

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Merger

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Meet our attorneys at babstcalland.com.

Whether it’s a state or federal regulatory matter, local land use or zoning challenge, acquisition of title and rights to land, or jointly developing midstream assets, we help solve complex legal problems in ways that favorably impact your business and bring value to your bottom line.

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Continued from page 13

• Government Policy En gagement - One consistent loud professional voice will improve our messaging and outcomes at the Legislature.

Merger means more positive results.

• Regulatory Policy Engage ment - Streamlined pro cesses for commenting on rules is sorely needed. Merger means organized responses and greater opportunity for regulatory engagement.

• Public Image – Polls show that West Virginians strongly support the industry, and combining the associations to form a single group with one consistent and clear message will ensure that the benefits of the industry continue to be extolled – jobs, clean energy, sustainability, tax revenue, community engagement, and economic development.

• Social Media – Supporting two social media channels divides our strength in num bers. Merger means a united voice.

• Traditional Media - Having two spokes-groups confuses journalists and their stake holder audiences. Merger means public confidence and clarity.

In summary, a merger of IOGA and WVONGA into one strong group – GOWV – will benefit all members in meaningful and impactful ways and protect the heritage and values that are near and dear to all IOGA WV members. I am excited to speak with our members over the coming month in advance of the voting membership vote in early December, and a successful implementation of GOWV well in advance of the 2021 Legislative Session!

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1099 Changes Continued from page 3 Also. Just a reminder that all 2020 1099 Forms need to be sent to the payees before February 1, 2021.

If you have any questions or need additional assistance, please contact

Marlin Witt (marlin.witt@actcpas. com or at 304.346.0441)or Bill Phillips (bill.phillips@actcpas.com or at 304.624.5471).

Arnett Carbis Toothman is com-

mitted to staying up to date on issues that will benefit the oil and natural gas industry and those who serve its members.

ed uses of waters of the state, the permittee shall investigate for the presence of water supply intakes or other activities within 1/2 mile downstream, which may be affected by increased suspended solids and turbidity, caused by work in the watercourse. The permittee shall give notice to operators of any such water supply intakes and such other water quality dependent activities as necessary before beginning work in the watercourse in sufficient time to allow preparation for any change in water quality."

"14. To protect aquatic life and reduce turbidity and disturbance to aquatic resources, the operation of equipment in-stream is to be minimized and accomplished during low flow periods when practical. Ingress and egress for equipment outside the immediate work area requires prior approval of the WVDNR Office of Land and Stream."

"20. To protect mussel populations in accordance with state and federal requirements, should native freshwater mussels be encountered during the use of any Nationwide Permit, all activity reasonably expected to jeopardize the population is to cease immediately and the WV DNR Wildlife Resources Section, Wildlife Diversity Program is to be contacted (304-637-0245) to determine significance of the mussel population and the action to be taken."

"21. In some cases, the USACE may determine that an activity shall not impact waters of the United States because the waters are considered federally non-jurisdictional and therefore does not require a 404 permit. However, under West Virginia Code ยง22-11-8(b)(3), a permit is needed to place a waste into any water of the State. Accordingly, any applicant proposing to impact a federally non-jurisdictional water must contact WVDEP to obtain all necessary approvals."

In addition, WVDEP also imposes Special Conditions on specific NWPs, including extensive special conditions on NWP 12, a number of which are more stringent than the NWP General Conditions imposed by the Corps. A copy of the General and Special Conditions being proposed by WVDEP can be reviewed at https://dep.wv.gov/WWE/ Programs/wqs/Documents/2020NWPCert.pdf. You are encouraged to review the conditions and share your questions, comments and concerns with Charlie Burd and Bob Radabaugh.

If you questions regarding the Proposed NWPs or the ยง 401 Water Quality Certification Conditions, please contact Mark Clark at MClark@Spilmanlaw.com or Dave Yaussy at DYaussy@Spilmanlaw. com.

Water Updates Continued from page 6 send letters to Clean Water Act Section 401 certifying agencies (i.e., states, authorized tribes, and the EPA, where applicable) to request water quality certifications for those NWPs that may result in a discharge from a point source into waters of the United States. The certifying agencies such as West Virginia then have 60 days to act on the certification request. Accordingly, on late afternoon on October 23, 2020, the West Virginia Department of Environmental Protection ("WVDEP") announced that it is accepting comments ending November 27, 2020, on the proposed West Virginia 401 Water Quality Certification that will apply to the Proposed NWPs (the comment deadline happens to be the day after Thanksgiving when many, many people inside and outside the government are on holiday).

A few of the Standard Conditions of significance include: "2. To compensate for unavoidable impacts to aquatic resources, the applicant must provide proof of compensatory mitigation (as outlined in Standard Condition 17 below) to WVDEP prior to construction for a project with cumulative permanent impacts to perennial and/or intermittent streams greater than 300 linear feet or causing the loss of greater than 1/10 acre of wetlands."

"4. To protect the designat-

17

Tax Seminar Continued from page 1 able. The cost is $100 for members of IOGA, PIOGA and SOOGA. The cost for non-members is $150.

Oil and gas investors, operators, royalty owners, service companies and accounting and legal professionals will benefit from attending this Webinar. We hope you can attend!

Register and pay by clicking here. Payment must be received prior to the training session.

The registration deadline is November 13.

You will receive a separate link to connect to the Webex Webinar.

For more information regarding refunds, program cancellation policies or for any other concerns, please contact one of the following: • IOGAWV – Lori Miller Smith at lmillersmith@iogawv.com or 304-344-9867.

• PIOGA – Deana McMahan at deana@pioga.org or 724-9337306, ext. 23 • SOOGA – Billie Leister at mail@sooga.org or 740-3743203.

About the Webinar: • Course Title: 2020 Oil and Natural Gas Accounting and Tax Seminar • Location: Live Virtual-Interactive (via Webex) • Time: 9:00a – 4:30p • Date: November 18, 2020 • Recommended CPE Credits: 7.0 • Recommended Field of Study: Accounting (1.0), Taxes (3.0), Information Technology (1.0), Specialized Knowledge (2.0) • Instructors: Marlin Witt, Partner, CPA, CFP, CGMA; Bill Phillips, Partner, CPA; Charlene Tenney, Supervisor, Business Outsourcing; Chad Parker, CPA; Jonathan Jones, CPA; Benjamin Ellis, Director, Information Technology & Scott Stone, Partner, Information Technology • Instructional Delivery Method:

• • • •

•

•

•

Group-Internet/Webinar Program Level: Update Prerequisites: None Advanced Preparation Needed: None Who Should Attend: Oil and gas investors, operators, royalty owners, service companies and accounting and legal professionals Program Description: This year’s presentation will include an update on Tax Reform and updates on not only various federal, state and local taxes, but will approach each area to explain how oil and gas investors, operators, royalty owners, service companies and professionals should maximize tax and economic benefits. Planning for current and future opportunities and challenges will be emphasized.

ACT presenters will utilize their years of experience in the oil and gas industry to explain key tax benefits such as the Marginal Well Credit as well as standard tax issues that everyone in the oil and gas industry should be aware of and plan for. They will also discuss business challenges and government initiatives related to COVID-19.

Learning Objectives: After completion of the course, participants will be able to address current accounting and tax issues in the oil and gas industry for themselves and their companies, have increased awareness of IT security issues and maximize their tax benefits.

Registration Requirements: Participants may register and pay by clicking here.. You will then receive an email with the Webex Webinar connection information. For those needing CPE credits, expect to answer random polling questions as a

method of attendance verification. Note that you must answer at least 75 percent of the polling questions in order to receive full credit for your participation; partial credit will not be awarded. The registration deadline is November 13, 2020; please RSVP by 5:00 p.m.

Arnett Carbis Toothman LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors (Sponsor # 137500). State boards of accountancy have final authority on the acceptance of individual courses for CPE credit.

Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. For more information on CPE or CLE credits, please contact Melissa Caldwell at melissa.caldwell@actcpas.com.

You may cancel without penalty if written cancellation requests are received by November 13, 2020. Due to financial obligations incurred by the hosts, we will not provide a refund after this date. To cancel, please email lmillersmith@iogawv.com.

Register for upcoming meetings now at: iogawv.com

18

Technical School Scholasrhip Application

19

Technical School Scholarship Form

20

College/University Scholarship Application

2021 Scholarship Application Last Name

First Name

MI

Mailing Address City

State

Home Phone Number

Zip Code

Social Security Number

Date of Birth

College/University Planning to Attend

High School

High School Phone Number

 My Parent/Guardian works for an IOGAWV Company Parent/Guardian Name

IOGAWV Company

 I Work for an IOGAWV Company (referral letter attached) IOGAWV Company Graduation Date Awards Assembly Date & Time

If you filed a Free Application for Federal Student Aid (FAFSA), what is the amount of your Expected Family Contribution (EFC) as reported to you on the Student Aid Report (SAR)? $

.

SCHOLARSHIP ELIGIBILITY REQUIREMENTS: 1. Applicant must be a West Virginia high school senior.

2. Applicant must be a dependent of an employee/retiree of an IOGAWV Company in good standing OR be employed by an IOGAWV Company in good standing (Student employee must have worked a minimum of 400 hours. Validation of hours worked and a letter of recommendation from the employer must be provided).

3. Applicant must enroll in a four-year West Virginia college or university.

4. Applicant must compose a 300-500 word essay answering the question: “Describe your community’s perception of the Oil and Gas Industry and explain how you would improve it.”

5. Application must be signed by a high school counselor.

6. Mail the application with all activity and course forms (listed below), essay, transcript and ACT scores as instructed below. This must be postmarked no later than Friday, March 19, 2021.

ATTENTION STUDENT: List your advanced placement and honors courses, organizations, volunteer and extra-curricular school activities with which you were affiliated during the four years of high school on the appropriate forms (Advanced Placement and Honors Courses, Extracurricular School Activities, Community Service and Non-School Activities - Including Employment). Please deliver these forms along with your completed application and essay to your high school counselor.

ATTENTION SCHOOL COUNSELOR: Please sign this application and mail it along with the student’s essay, transcripts, ACT scores, and activity and course forms to the address below before March 19, 2021.

Student’s guidance counselor’s signature PLEASE NOTE: ONE SIDED COPIES ONLY – NO STAPLES! Independent Oil and Gas Association of West Virginia, Inc. Attention: Dee Beane 300 Summers Street Suite 820, Charleston WV 25301

21

Scholarship AP/Honors Courses Form

Advanced Placement and Honors Courses Grade Level

Course

22

Scholarship School Activities Form

Extracurricular School Activities Grade Level

Estimated Hours per Year

Activity

TOTAL HOURS

23

Scholarship Community Service Form

Community Service and Non-School Activities (Including Employment) Grade Level

Estimated Hours per Year

Activity

TOTAL HOURS

300 Summers Street, Suite 820 Charleston, WV 25301 Phone (304) 344-9867 Fax (304) 344-5836