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30-minute call·Video or phone·No obligation

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Q4 is year-end planning season. Book now to leave time for your CPA review before December 31. Why Q4 matters

Track record

Partners come back.

Summit acquires, improves, and operates proven, producing oil and gas fields through joint ventures with accredited partners, and puts its own capital into every venture on the same terms as its partners.

100+

Partner families

Participating alongside Summit

98%

Repeat partners

Come back for a following project

$40M+

Under development

Across active development projects

100%

Year-one deduction

On intangible drilling costs

3–5x

Target multiple

Over 3 to 5 years

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Monthly production reports, JIBs, K-1s on time. I've been in deals where you hear nothing for a year. This isn't that.
Business owner, post-exit · Second project with Summit

Statements reflect individual partners' experiences, are not paid testimonials, and are not indicative of future results. Past performance is not indicative of future results. All direct oil and gas participation involves substantial risk, including loss of principal.

A quick check before you book

Who we work with, and who we don't.

Direct oil and gas ownership is illiquid, carries real risk, and asks you to be an engaged owner. It is not the right fit for everyone.

Likely a fit

✓Accredited partners
✓Experience with alternative assets
✓Comfortable with illiquidity
✓Taking the long view

Likely not a fit

✕Need near-term liquidity
✕Expect a guaranteed outcome
✕Prefer not to read the documents

If it's not a fit, we'll say so. That's us being a good partner.

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30-minute call · Video or phone · No obligation

Q4 · Year-end tax planning

Why Q4 is the premier window for direct oil and gas.

By Q4, high earners and business owners can see the year's income. Intangible drilling costs paid by December 31 may be deducted against it, lowering the year-end tax bill.*

100%First-year deduction on intangible drilling costs, often 60% to 80% of a new well's cost*
Dec 31Pay the costs by year‑end to count for 2026
90 daysDrilling can begin as late as Mar 31, 2027
ActiveNot passive. Can offset W-2 and business income*

Pick my call time ↑ We'll walk through year-end timing on your call. Bring your CPA's questions.

*General information, not tax advice. IDCs come from drilling and recompletion work. Deductibility depends on the project, how you hold your interest and your tax situation. The W-2 offset requires a working interest held without limited liability (IRC §469(c)(3)) and is capped by the excess business loss limit ($256,000 single, $512,000 joint for 2026). AMT and recapture may apply. Producing wells may also qualify for percentage depletion. IRC §§263(c), 461(i), 613A. Review with your CPA. Not an offer.