As incentive compensation continues to be an integral part of the total compensation package for executives at publicly traded companies, A&M's Executive Compensation and Benefits Practice has conducted an analysis of the compensation arrangements at the 100 largest U.S. exploration and production companies.
In the 2017 Oil and Gas Exploration & Production (E&P) Incentive Compensation Report, we examine the latest trends in incentive compensation, as well as total compensation packages for Chief Executive Officers and Chief Financial Officers in the energy sector and the benefits to which those executives are entitled upon a change in control. Finally, with the current state of the commodity markets, we address compensation arrangements at distressed E&P companies.
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Oil and Gas Exploration & Production (E&P) Incentive Compensation Report
IRS Issues Notice 2026-15 , First Guidance on Prohibited Foreign Entity Rules for Energy Tax Credits
February 24, 2026
Notice 2026-15: IRS guidance on prohibited foreign entity rules for energy tax credits, providing a compliance framework for PFE material assistance rules.
IRS Provides Practical Roadmap for 100% Depreciation of Qualified Production Property (Notice 2026-16)
February 23, 2026
On February 20, 2026, Treasury and the IRS released Notice 2026-16, providing interim guidance on the new 100% special depreciation allowance for qualified production property (QPP) under Internal Revenue Code §168(n).
Tariff Turbulence: SCOTUS Invalidates IEEPA Powers for Imposing Global Tariffs
February 20, 2026
In a 6-3 decision released on February 20, 2026, the U.S. Supreme Court issued a landmark decision in Learning Resources Inc. v. Trump (consolidated with Trump v. V.O.S. Selections Inc.) ruling that President Trump does not have the authority to use the International Emergency Economic Powers Act (IEEPA) of 1977 to impose sweeping global tariffs.
