• Case Study A • Case Study B • Case Study C • Case Study D • Case Study E • Case Study F Producers  (CLICK HERE to learn more about FFR's Sec. 181 Principal Protection) Accredited investors, hedge fund managers, and private wealth management firms are always looking for high yield, tax-deductible investments. We bring a twist to the typical investment under IRC Sec. 181 (recently extended to Dec. 31, 2009 by the Oct. 2008 Economic Recovery Act). Investments that are both "asset backed" and "fully insured" have been in ultra high demand… but also in very short supply. Not any more. Whether or not the film is successful, the principal is guaranteed to be protected. The film and TV rights are owned by the investor (not the producer), and therefore also have an asset to back the investment. Best yet, this fully deductible investment is protected with the cash values of a life insurance policy on the above-the-line talent, the investor, and the producers. The Sec. 181 tax act allows affluent investors to eliminate (due to a full tax credit rather than a simple deduction) up to $20MM of passive income (or earnings and profits from C-corporations), when investing in film or TV projects. It is well documented that in difficult economic times, the escapist offerings of the film and television industry have flourished, and found their greatest profits. All productions are top tier, studio releases, with A-list cast and crew.