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Legacy Reserves LP Increases Quarterly Cash Distribution To $0.57 Per Unit, Announces Its 2013 Capital Budget And Schedules Conference Call To Report Fourth Quarter And Annual 2012 Results

Withholding Information

This release is intended to be a qualified notice under Treasury Regulation Section 1.1446-4(b). Brokers and nominees should treat one hundred percent (100.0%) of Legacy's distributions to foreign investors as being attributable to income that is effectively connected with a United States trade or business. Accordingly, Legacy's distributions to foreign investors are subject to federal income tax withholding at the highest applicable rate.

CONTACT: Legacy Reserves LP
         Dan Westcott
         Executive Vice President and Chief Financial Officer
         432-689-5200

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