Act One Media
Most investors have never seen a deal like this. We structure film investments with real downside protection — tax savings, secured collateral, and profit participation — built by an attorney who also writes and directs the films. Your CPA can verify the math. Your friends will want to hear the story.
For accredited investors and their tax advisors. Not a securities offering.
Capital Structured
Films Financed
Investor Relationships
Years in Film & Finance
The biggest risk in any investment is being the only one at the table. In our deals, your equity sits inside a capital stack where 75% of the budget comes from other sources — including government-backed tax credits and debt secured by real contracts.
Typical capital stack for an independently financed feature film
Every film we finance is built on three layers of capital. Your equity is just one piece — and it's protected by two others:
Bottom line: you're not betting on a movie. You're investing inside a financial structure where most of the capital comes from contracts and government programs.
Some investors want tax savings. Some want yield. Some filmmakers just need someone who speaks both languages. We built a track for each of you.
You have a big tax year coming. Instead of writing a check to the IRS, you invest in a film — and potentially save up to 2x what you put in, plus you share in the profits.
Returns: Up to 2x tax savings + 12.5–20% profit participation
Learn MoreYou don't need a tax deduction — you want returns. Our senior lending and tax credit deals pay 10–25% annually, secured by copyrights, presale contracts, and state-issued credits.
Returns: 10–25% annually | 12–24 month horizon
Learn MoreYour film is great. But investors don't fund passion — they fund structure. We'll show you how to present your film as a deal your investors can say yes to.
Courses from $497 | Consultation & done-for-you available
Learn MoreEvery investor is different. Some want deductions. Some want yield. Some want both. We have five structures to work with — and we'll match you to the one that fits your goals.
"Deduct the Purchase Price"
"Bonus Depreciation"
"Deduct the Budget" (Reg D)
"Last Money In, First Money Out"
"State-Backed Returns"
Real estate. Oil and gas. Conservation easements. Film delivers similar tax advantages with something the others can't offer: non-correlated returns, secured collateral, and a story worth telling.
| Film (Structured) | Real Estate | Oil & Gas | Conservation Easements | |
|---|---|---|---|---|
| Tax Deduction Timing | Year 1 (full) | Over 27.5–39 years | Year 1 (partial) | Year 1 (full) |
| Deduction Multiplier | Up to 4x cash invested | 1x–1.5x (cost seg.) | Up to 1x | Up to 4x |
| Revenue Participation | 10%–50% | Rental income | Royalties | None |
| IRS Audit Risk | Low (established precedent) | Low | Moderate | High (listed transaction) |
| Market Correlation | Non-correlated | Correlated | Correlated to energy | N/A |
| Secured Debt Available | Yes (senior lending) | Yes (mortgage) | Limited | No |
Most people think film investment is a gamble. It's not — when you structure it right. Here's what makes independent film a fundamentally sound alternative asset.
Theatrical. Streaming. International sales. Home video. Licensing. A single film can generate revenue across five or more windows — for years after release.
Film performance doesn't move with the stock market, real estate, or interest rates. People stream more during recessions, not less.
Congress designed 168(k) and state incentive programs to attract private capital to film production. The tax advantages aren't a loophole — they're the law, and they make the math very attractive.
No other investment class gives you this. These are real perks our investors enjoy — and the reason they keep coming back.
Visit the set and participate in the filmmaking process firsthand.
Meet the talent attached to your film — directors, actors, and creative leads.
Red carpet premieres, film festivals, and exclusive industry events.
Public producer credit on IMDb and opportunities for walk-on roles.
Real films with real talent, real distribution, and real investor returns. This is what happens when the financial structure is as strong as the story.
No sales team. No fund managers. Just two attorneys who've been on both sides of every deal — structuring the investment and making the film. That's why the deals work.
Co-Founder & Managing Partner
Former private equity attorney. Current writer, director, and producer with credits including Sin Eater, Name The Demon, and the upcoming Unarmed (Tzi Ma, Martin Kove, Kirk Acevedo) and Every Fiber of Your Being (Alec Baldwin, Emile Hirsch, Harvey Keitel). He structures every deal from both sides of the table.
Co-Founder & Managing Partner
Founding partner at Saeed & Little, LLP. General counsel for small, medium, and publicly traded companies. Access to Justice Award recipient. He brings sophisticated transactional and litigation experience to every deal structure and investor relationship.
For Filmmakers
You've heard it before: "Love the project — but the numbers don't work for us." The problem isn't your film. It's how you're presenting it financially. We'll give you the structure that makes investors say yes — or we'll build it for you.
Start with our free Film Finance Blueprint, or let us structure a deal your investors can take to their CPA today.
We built a 14-page package specifically for tax advisors — covering the legal basis, the deal structure, the depreciation mechanics, and the K&L Gates opinion letter. No sales pitch. Just the facts your CPA needs to say, "This checks out."
Designed for CPAs, tax attorneys, and financial advisors. Your first step before any conversation.
Send Me the CPA PackageFor accredited investors and licensed CPAs/tax attorneys. Confidential.
Legislative Update
Section 181 expired December 31, 2025. The CREATES Act (Create Revenues and Effectively Advance Technologically Enhanced Studios) is currently in committee and would reinstate Section 181 through 2030, doubling the per-film deduction cap to $30M. We track this legislation closely and update our investors as it progresses.
Read Full Legislative Update →