Educational guides on film finance — for investors, filmmakers, and their advisors.
Featured Guide
How independent films get financed — from reverse-engineered budgets and capital stacks to federal tax deductions, state incentives, and equity investor profit participation.
Read the GuideLegislative Update
Section 181 expired December 31, 2025. The CREATE Act (Creative Relief and Expensing for Artistic Entertainment, H.R. 4840 / S. 2530) 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.
While Section 181 awaits reinstatement, our other tax-advantaged structures — Section 168(k) bonus depreciation and Production Expense Allocation under Regulation D — remain fully active and available. We continue to structure deals across all five of our investment products.
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Market intelligence, industry observations, and analysis from the front lines of independent film finance.
Deduction × investor rate = the ceiling, and the raise is a fraction of it. The $15M and $30M caps under Section 181, the valuation that limits Section 168(k), three investor rates side by side, and a model $5M film funded with no third-party equity and no debt.
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Section 181 expired; bonus depreciation didn’t. How a 168(k) film acquisition is structured, the “placed in service” timing rule that governs it, a worked $10M example, and what your CPA will want to see.
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Longer theatrical windows, franchise fatigue, the rise of female- and Black-led tentpoles, and immersive experiences — four trends from CinemaCon 2026 that all point in the same direction. Better structural opportunity for independent film than we’ve seen in years.
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How independent films get financed — from reverse-engineered budgets and capital stacks to federal tax deductions, state incentives, and equity investor profit participation.
Read Guide →
A comprehensive guide to film debt financing — how senior lending and tax credit lending work, their risk-return profiles, and why a combined position offers the best of both worlds.
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Three approaches to Section 181 — Standard, Budget-Based, and Leveraged — compared side by side, with tax savings examples and guidance on choosing the right structure.
Read Guide →Recent coverage of our projects in Deadline and Variety. Our founders have also been featured by TIME, NBC, ABC, WGN, SYFY, and HuffPost.
Seven new principal cast members join the Chicago-shot psychological horror film co-directed by Act One co-founder Carmelo Chimera.
Read on Deadline →Variety names Carmelo Chimera and Syed Ali Saeed of Act One Media among the executive producers of the slasher sequel.
Read on Variety →International sales launch at Cannes on the wrapped memoir adaptation; Carmelo Chimera is an executive producer.
Read on Deadline →In-depth guides on film finance fundamentals — for investors, filmmakers, and their advisors.
How independent films get financed — from reverse-engineered budgets and capital stacks to federal tax deductions, state incentives, and equity investor profit participation.
Read Guide →
A comprehensive guide to film debt financing — how senior lending and tax credit lending work, their risk-return profiles, and why a combined position offers the best of both worlds.
Read Guide →
Three approaches to Section 181 — Standard, Budget-Based, and Leveraged — compared side by side, with tax savings examples and guidance on choosing the right structure.
Read Guide →Common questions from investors and filmmakers.
Our offerings are typically structured under Regulation D for accredited investors. Accreditation standards are defined by the SEC and generally require a net worth exceeding $1M (excluding primary residence) or annual income exceeding $200K ($300K jointly). Some structures may also be available under Regulation CF.
Minimum investments vary by deal structure and project. Tax-advantaged equity positions start at $50K. Senior lending positions start at $250K. We’re happy to discuss specific opportunities that match your budget.
Timeline varies by structure. Tax benefits (deductions) are typically claimed in the year of investment. Revenue returns depend on the production and distribution timeline — typically 12–36 months from investment to first revenue. Debt positions have defined repayment schedules.
No. Our deals are structured as legitimate investments with real profit motive. Tax benefits under IRC Section 181, Section 168(k), and Regulation D are applied in compliance with the Internal Revenue Code and supported by tax opinion letters from qualified counsel. We require all investors to consult independently with their own tax advisors.
Not at all. We handle the film industry expertise. What matters is understanding the deal structure — and we make that transparent. Your CPA can verify the tax math, your attorney can review the documents, and we’ll answer every question along the way.
Filmmakers submit their projects for evaluation. If we see a fit, we structure the deal, build the financial models, prepare investor-grade materials, and introduce the project to our investor network. We handle the business side so filmmakers can focus on making their film.
Our team is happy to discuss your specific situation and point you toward the right resources.
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