Curated Access. Precision Structuring. Time-Sensitive Tax Pathways via Sections 181 & 168(k)—Strategically Engineered for Vision-Aligned Allocation.

Diversify Strategically. Build Legacy Through Cultural Impact.

This is the best conversation I’ve ever had with someone about Section 181 and 168K. You are way ahead of the rest of the people we’ve talked to. We spent the whole day with a major distributor—and they couldn’t even understand it.
— West Coast Tax Attorney, Advisor on 20+ Film Investments

“You’re definitely doing everything right.”
— Founder, Single Family Office, Developing New Fund

“You have a very defensible model.”
— MBA, Kelley School of Business, Indiana University

“We need more companies like you creating this kind of content.”
— U.S. Senator

It’s clear you’re guided by something higher. You’re doing this for the right reasons.”
-Jonathan S., Business Advisor

Meaningful. Impactful. Inspiring.

Rooted in American values.

Built for global reach.

Structured for resilience, tax efficiency, and diversified returns.

One of the most powerful tax advantages available to investors.
Thanks to Section 181 and Section 168(k) of the U.S. Tax Code, qualified film investments can unlock a 100% first-year tax deduction. That means investors may be able to write off the full amount of their investment—immediately—against active or passive income. These benefits can outperform traditional shelters like oil & gas or real estate. And because our production is fully based in the United States and structured to meet IRS requirements, investors receive not only aggressive tax advantages—but rare downside protection—making this one of the most compelling strategies in today’s market.

“I had no idea I could deduct 100% of a film investment. Once I found out, I invested—this beat the tax savings I’d seen in oil and gas, which was only about 70%. I ended up saving $50,000 in year one.”
— Accredited Investor & Technology Professional

Led by Industry Veterans Backing Breakthrough IP

Selected works shaped by over 100 years of collective experience across distributor releases, festival winners, and cultural narratives

Collectively, the Fourth Man Films team has contributed to hundreds of film projects—supporting distributor releases, award-winning festival selections, and culturally significant narratives. While not all projects represent our proprietary brand, they reflect the caliber of storytelling and execution we now channel into our own slate—defined by emotional conviction, narrative sovereignty, and long-term cultural relevance.

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    Strategic Shielding for Your Capital Using Sections 181, 168(k), and 199A

    This material is for informational purposes only and does not constitute tax, legal, or investment advice. Investors should consult their own advisors to evaluate eligibility for incentives under IRS Sections 181, 168(k), 199A, and 179. Subject to individual circumstances, certain investments in qualified film productions may provide accelerated depreciation or deductibility benefits. The motion picture corporation issues Schedule K-1s to eligible investors. Both individuals and businesses may participate.

Understand how strategic structuring can elevate your capital deployment. Learn more about Section 181 structuring and its role in optimizing cultural IP investments.

https://www.fourthmanfilms.com/the-power-of-irc-section-181-or-26-us-code-181-a-game-changer-for-tax-deductions

Tax-Smart. Diversified. Impact-Driven.

We align with capital partners pursuing legacy-driven outcomes and strategic tax planning.
Book a discovery call to explore synergy and philosophy fit.

Engagement is limited. For confidential consideration, please contact our office directly at 440.871.7330. If we’re unavailable, kindly leave your name, your company (if applicable), and the nature of your inquiry. We respond to aligned opportunities at our discretion.

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This site is provided for informational purposes only and does not constitute an offer to sell, or a solicitation of an offer to buy, any security of the Company or any affiliate. Access to the investor portal is restricted to verified accredited investors. This material does not constitute tax, legal, or investment advice. Scheduling a meeting is intended for exploratory dialogue only and does not imply offering eligibility, intent, or suitability.

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