VIRTUAL MEETING

11/13/2025

First Speaker: 1:30 PM

Second Speaker: 2:30 PM

VIRTUAL MONTHLY PASH MEETING

PASH Committee is inviting you to a scheduled Zoom meeting.

Topic: PASH Membership Meeting

Time: Nov 13, 2025 01:30 PM Central Time (US and Canada)

Join Zoom Meeting

https://us02web.zoom.us/j/83491444910?pwd=LbrFlfsf0vPatfCFq7oPgU9NoF3WaP.1

Meeting ID: 834 9144 4910

Passcode: 006032

First Speaker

The PASH Financial Reporting and Taxation Committee would like to present Tim Pawul, speaking about market trends in the minerals, royalties, and non-operated interests.

Tim Pawul is a seasoned business development and finance professional with deep expertise in the Minerals, Royalties, and Non-Operated space, a focus he’s cultivated since 2011. He is the founder of the Minerals & Royalties Podcast and Minerals & Royalties Authority, through which he engages with thousands of industry leaders annually to provide strategic consulting, capital raising, and asset divestiture services. Tim holds a BA in economics and political science from Rice University, where he was also a four year member of the Division I Men’s Golf Team.

Title: Market Trends: Minerals, Royalties, and Non-Operated Interests

Program Level: Basic           Delivery: Virtual

CPE Credits: 1

Prerequisites: None              Advance Prep: None

Cost/Fee: No Cost

Field of Study: Minerals, Royalties, and Non-Operated Interests Market Trends

Time - 1:30-2:20pm

CPE - 1 hour CPE credit

Second Speaker



Presentation Overview:

A comprehensive overview of the processes of Enhanced Oil Recovery (EOR) presented by the Revenue Committee.

This presentation will cover what EOR is, how it works, and the accounting challenges it presents by Ryan LLC and prepared by Steve Dudgeon, Grant Gordon & Andrew James. The effects on production are that it slows the decline curve and postpones the depletion of reservoir while extending its economic life.

Learning Objectives:

By the end of this presentation, you will be able to:

1.  Understand what EOR is and why it matters in Texas.

2.  Regulatory Considerations: EOR Tax Incentives, who qualifies, the benefits & the Texas RRC Certification Process.

3.  Accounting Challenges: Key challenges facing Petroleum Accountants including production tracking allocations; certification timing & rate changes; audit risk & documentation and common pitfalls.

About the speakers: 

Grant Gordon is a consultant at Ryan, specializing in Federal transportation allowance and Texas marketing cost refunds. A proud graduate of Louisiana State University, Grant earned his bachelor’s degree in finance, where he developed a strong foundation in corporate finance, data analysis, and strategic problem-solving. With a little over a year’s experience, he enjoys using his understanding of regulation to add value for seven different clients.

Andrew Jannes is a consultant at Ryan, LLC in severance tax. He graduated from the University of Texas at Arlington with a Finance and Real Estate degree. He has now been working full time with Ryan for about 2 years, prior to that he interned with Ryan in severance tax for 4 summers. He has worked on a number of projects during his time there and has done work in the jurisdictions of Texas, Utah, North Dakota, Oklahoma & Louisiana. He has also spent a lot of time working on an EOR Project before and is familiar with the inter-workings to have a successful project.

Time - 2:30-3:20pm

CPE - 1 hour CPE credit