Important Disclosures & Disclaimers

Please read these disclosures carefully before engaging with our services or relying on any information presented on this website.

General Disclaimer

The information provided on this website, including all pages, documents, communications, and materials, is for informational and educational purposes only. Nothing on this website constitutes tax advice, legal advice, investment advice, or an offer to sell or a solicitation of an offer to buy any security.

Tax Disclaimer

Tax benefits described on this website, including references to Section 168(k) bonus depreciation, state tax credits, and related structures, are based on current federal and state tax law as of March 2026. Tax laws are subject to change, and individual tax results depend on personal circumstances including income level, filing status, existing deductions, and other factors. The tax information provided here is general in nature and should not be relied upon as specific tax advice for any individual. Consult a qualified tax advisor before making any decisions based on the tax information presented.

Section 168(k) bonus depreciation was permanently restored to 100% by the One Big Beautiful Bill Act (OBBBA) signed on July 4, 2025. Section 181 expired on December 31, 2025. References to Section 181 on this website are for historical context only and do not represent currently available tax treatment unless applied to grandfathered productions commenced before January 1, 2026.

State tax credit programs are subject to change and vary by jurisdiction. Rates, caps, and eligibility requirements described are accurate as of the date published but may be modified by state legislation.

Investment Disclaimer

All investments involve risk, including the potential loss of principal. Past performance is not indicative of future results. Film investment involves unique risks including, but not limited to: production risk (delays, budget overruns, failure to complete), distribution risk (inability to secure distribution, underperformance in the market), market risk (changes in audience preferences, competitive landscape), regulatory risk (changes in tax law, securities regulations), and counterparty risk.

The projected returns, tax benefits, and financial outcomes described on this website are illustrative examples only and do not guarantee specific results. Actual results will vary based on individual circumstances, deal structure, project performance, and applicable law.

Securities Disclaimer

Unless otherwise stated, investment opportunities presented by Act One Media do not constitute an offering of securities. Nothing on this website constitutes an offer to sell or a solicitation of an offer to buy any securities.

To the extent that any investment opportunity presented by Act One Media does constitute an offering of securities, such offering is made in compliance with Regulation D of the Securities Act of 1933, as amended, and Section 3(c) of the Investment Company Act of 1940, as applicable. Such offerings are available only to accredited investors and qualified purchasers as defined under applicable federal securities laws.

Act One Media does not act as a broker-dealer or registered investment advisor.

Forward-Looking Statements

Certain statements on this website may constitute forward-looking statements. These statements involve known and unknown risks, uncertainties, and other factors that may cause actual results to differ materially from those expressed or implied. Act One Media undertakes no obligation to update forward-looking statements.

Third-Party References

References to third-party institutions, firms, and individuals (including K&L Gates, McGuireWoods, and others) are for informational purposes and do not imply endorsement by those entities of Act One Media or its services. K&L Gates provides tax opinion letters as engaged counsel for specific transactions and does not endorse or recommend Act One Media as an investment platform.