Pierce Capital Entertainment (“PCE”) is a modern film and television company focused on the financing, development, and production of premium, globally resonant storytelling. The company operates as a lean, creatively driven entertainment platform built to partner with top filmmakers, studios, streamers, and international financiers. PCE’s model is designed to balance artistic ambition with disciplined capital deployment, targeting projects that combine cultural relevance, awards potential, and strong commercial positioning.

PCE Films is structured as a film finance and production company first — combining a filmmaker-friendly creative approach with a rigorous film investment strategy. Every project is evaluated through a disciplined lens: risk-adjusted film budgeting, diversified film financing structures, soft money optimization, and early alignment with distribution and sales partners.

Rather than chasing high-volume output, PCE Films curates a selective film slate — enabling tighter creative oversight, stronger capital protection, and long-term brand equity in the independent film market.

PCE Films sources projects through established relationships with leading writers, directors, producers, film sales companies, and international co-production partners. Every project undergoes a dual-track evaluation covering both creative development — originality, talent attachment, awards positioning, and cultural relevance — and film financial fundamentals — budget discipline, film financing stack, film tax incentives, sales comparables, and distribution pathways.

PCE Films prioritizes elevated commercial films, prestige cinema, and select premium streaming series with global audience reach.

PCE Films focuses on high-quality feature films and premium television production across prestige drama, elevated genre films, and true story adaptations. PCE Films is particularly drawn to filmmaker-driven projects, internationally scalable stories, and IP with strong commercial potential — properties positioned to attract A-list cast attachments, film festival premieres, and strong downstream value through film sales, global distribution, and library monetization.

Investor capital at PCE Films is deployed across film development, film packaging, production financing, and strategic co-financing opportunities. Depending on the investment structure, funds may support individual film projects, curated film slates, or structured film financing positions alongside domestic and international partners.

Capital is used to secure film rights acquisition, attach top-tier talent, close film financing gaps, unlock film tax incentives, and position projects for studio deals, streamer licensing, or global film sales relationships.

PCE Films approaches film and entertainment investing as a portfolio business — combining strong creative film curation with intelligent film financial engineering. This means diversified film slates, soft money leverage, pre-sales and distribution alignment,and disciplined film budget management. PCE Films seeks to mitigate downside through smart film financing structures while preserving upside through equity participation, backend positioning, and ownership of meaningful film and media assets.

Risk management is embedded into every stage of PCE Films' process — from conservative film budgeting and experiencedfilm producing partners, to film tax credits and incentives, early engagement with film distributors and sales agents, and completion bonding where appropriate. PCE Films further reduces exposure through diversification across projects, genres, and international markets, while prioritizing projects with clearly defined audiences and strong talent attachments to maximize film marketability.

Entertainment investments are inherently speculative and no returns can be guaranteed. That said, PCE Films structures its projects and investment vehicles to target competitive, risk-adjusted returnsrelative to alternative media sector investments. PCE Films seeks opportunities where capital is protected through film financing structures and market attachments, while upside is driven by distribution sales, backend participation, and long-term film library value.

PCE Films works with a range of sophisticated capital partners, including private film investors, family offices, entrepreneurs, strategic brand partners, and institutional investors with interest in the entertainment sector. Many PCE Films investors are drawn not only to financial opportunity, but also to cultural influence, exclusive relationship access, and participation in premium global storytelling and film slate investment.

PCE Films maintains active relationships with major film studios, streaming platforms, international film distributors, and top-tier film sales companies. Film distribution strategies are developed early — often during film development and packaging — to ensure every project is market-aligned from the outset. This positions PCE Films to pursue film pre-sales, co-financing arrangements, or domestic film distribution pathways that support both financing stability and maximum upside potential.

Where appropriate, PCE Films aligns select film projects and events with meaningful social impact initiatives — particularly in the areas of arts and culture, community engagement, and charitable partnerships. These efforts are designed to enhance brand value, cultural footprint, and audience connection, while remaining entirely distinct from the core film investment structure, which is always governed by professional financial and legal standards.

Qualified film investors can explore film investment opportunities with PCE Films through our investor relations portal or by direct introduction. Options include single-picture film financing, curated film slate investments, or strategic co-production partnerships.

All opportunities are structured as formal private placements or negotiated agreements, and are subject to applicable securities laws, accreditation requirements, and documentation.

PCE Films is structured to provide U.S. film investors with access to a range of potential film investment tax advantages commonly associated with qualified film and entertainment investments. Depending on the project, jurisdiction, and individual investor profile, these benefits may include film production tax credits, accelerated depreciation, deductible film business expenses, and participation through tax-efficient film investment entities.

For U.S. film investors, several film tax codes and film investment incentive structures can be especially valuable — depending on how the investment is structured, where film production takes place, and whether the investor is participating as an individual, LLC, partnership, or film production entity. Below are some of the most commonly referenced provisions and concepts in film investment tax planning:

Section 181 — Qualified Film & Television Productions

Historically, Section 181 allowed producers and investors to immediately deduct certain production costs rather than amortizing them over time. While Congress has periodically extended and modified this provision, it remains one of the most well-known tax incentives in entertainment finance. Investors should confirm current applicability and extension status with counsel.

Bonus Depreciation (Section 168(k))

Certain production-related assets and equipment may qualify for accelerated depreciation or bonus depreciation, allowing businesses to deduct a substantial portion of qualifying expenses upfront.

Pass-Through Entity Structures

Many film investments are structured through LLCs or limited partnerships, allowing taxable income, losses, deductions, and credits to pass through directly to investors. This can create planning opportunities depending on an investor’s broader portfolio and income profile.

State Film Tax Credits

Many U.S. states offer transferable or refundable film production tax credits to attract productions. Major programs exist in places such as:

• Georgia

• Louisiana

• New Mexico

• New Jersey

• California

• Colorado

These incentives can sometimes be monetized, sold, or applied against state tax liabilities, materially improving production economics.

International Co-Production Incentives

Countries including:

• Canada

• United Kingdom

• Ireland

• France

• Australia

• Italy

• Spain

• Germany

• Hungry

• Latvia

offer robust production rebates, VAT recovery structures, and treaty co-production benefits that can enhance investor returns.

Opportunity Zone Investments

In some cases, film studios, infrastructure projects, or entertainment developments located in designated Opportunity Zones may qualify for preferential capital gains treatment under the Qualified Opportunity Zone program.

Research & Development Credits

While less common, certain virtual production, animation, VFX, AI-driven production technologies, or software development activities may potentially qualify for R&D-related incentives.

Important Considerations

Film investments are highly specialized and involve complex securities, partnership, and tax considerations. The actual tax treatment depends heavily on:

• The structure of the offering

• Investor accreditation status

• Active vs. passive participation

• Domestic vs. international production

• Timing of deductions and revenue recognition

• State residency and tax exposure

Because of this, investors should always consult experienced entertainment tax counsel, CPAs, and securities attorneys before investing.