Oil & Gas Investments for Accredited Investors

About LegacyCrest

Permian Basin & Beyond

LegacyCrest Capital was built on the Permian Basin — the most productive oil field in the United States — and is now expanding its focus to include high-potential domestic energy opportunities that others have yet to reach.

We provide accredited investors and family offices with direct participation in carefully vetted drilling programs and salt water disposal facilities, offering the potential for both recurring cash flow and significant tax advantages.

Oil & Gas Development

Direct participation in horizontal drilling programs and producing-well acquisitions in proven Permian Basin formations, structured as Limited Partnerships with working interest ownership.

Salt Water Disposal

Midstream infrastructure investments generating steady, fee-based revenue from produced water disposal. The Permian Basin produces over 20 million barrels of produced water per day — as long as there is active production, there is water that must be disposed of.

Tax-Advantaged Structures

LP and LLC structures that pass through depreciation, depletion and — in drilling programs — intangible drilling costs directly to investors on their K-1.

Investment Focus

Two Paths to Energy Investment

LegacyCrest offers accredited investors access to both upstream drilling programs and midstream infrastructure opportunities.

Oil & Gas Drilling Programs

Direct working interest participation in horizontal drilling programs targeting proven formations in America's most productive basins.

Horizontal wells in proven U.S. formations
Working interest ownership with revenue participation
Intangible Drilling Cost (IDC) deductions in drilling programs
Tangible equipment depreciation
Depletion allowances on production

Salt Water Disposal Facilities

Midstream infrastructure assets that provide essential services to oil & gas producers, generating steady, fee-based revenue streams.

Fee-based revenue from disposal services
Additional income from recovered skim oil
Long-term contracts with area operators
Lower commodity price sensitivity
Growing demand — 20M+ barrels of produced water per day in the Permian, projected to exceed 26M by 2030

Natural Gas: Powering the AI Revolution

The explosive growth of AI data centers is driving unprecedented demand for reliable, baseload power. Natural gas is emerging as the fuel of choice, making gas-producing assets increasingly valuable in today's energy landscape.

Investment Opportunities

Current & Portfolio Projects

LegacyCrest manages active investments across U.S. energy markets.

Current Offering — Accredited Investors Only

Legacy Gus-EFG II, LP

Reg D 506(c)

4.75%

Working Interest Acquired

4

Producing Wells

Dec 2025

Producing Since

Reeves Co.

Delaware Basin

An acquisition of a 4.75% non-operated working interest in the same four producing Wolfcamp horizontals behind Legacy Gus-EFG LP, operated by Trigo Exploration. The wells have produced since December 2025 — over 152,000 barrels of oil and 3.6 Bcf of gas as of August 30, 2026. This is a producing acquisition, not a drilling program. Open only to verified accredited investors; any offer is made solely by the confidential Private Placement Memorandum.

View the Offering Schedule a Call

Portfolio — Completed Offering

Legacy Gus-EFG LP

Offering Closed

4

Horizontal Wells

152K+

Bbl Oil Produced

3.6 Bcf

Gas Produced

Reeves Co.

Delaware Basin

A four-well horizontal development in Reeves County, Texas targeting the Wolfcamp C formation in the Delaware Basin. All four wells were drilled, completed, and placed on production in December 2025. This offering is now closed. It is presented here as part of LegacyCrest's investment track record. Cumulative production is operator-reported as of August 30, 2026.

View Project Details

Investor Benefits

Potential Tax Advantages

Oil and gas investments may offer significant tax benefits. Which ones apply depends on whether you fund new wells or buy into producing ones, and how you hold the interest. See the difference. Consult your tax advisor regarding your specific situation.

Intangible Drilling Costs

In drilling programs, up to 80% of drilling costs may be deductible in the year incurred. Not available when buying into wells that already produce.

100% Bonus Depreciation

Under the One Big Beautiful Bill Act, qualifying equipment — in new wells, or the equipment share of an acquired producing interest — may be eligible for 100% bonus depreciation in Year 1.

Depletion Allowance

A percentage of gross income from production may be excluded from taxation each year.

Latest Updates

News & Insights

September 2026

Permian Basin Oil & Gas Tax Benefits for Accredited Investors

New drilling vs. producing wells: how the tax picture changes, and where Legacy Gus-EFG II fits.

Oil Above $100: What It Means for Investors Looking at Energy This Fall

Brent crude tops $107 and the Fed raises rates for the first time since 2023. What investors weighing energy before year-end should know.

Legacy Gus-EFG Wells Now Producing

All four horizontal wells in the Legacy Gus-EFG LP project are now online and producing at 1,027 BOPD oil and 17,479 MCFD gas.

Private Energy Investments for Accredited Investors & Family Offices