Noci Pictures Entertainment structures innovative tax advantaged risk minimized film finance under IRS Section 181, state film tax credits, and international tax programs for ultra high net worth investors, U.S. C Corporations (as alternative to New Markets Tax Credits), global family offices, wealth and financial advisors, private banks, pension funds, institutional investors, tax credit buyers, private equity funds, hedge funds, fund of funds, and oil & gas investors looking to transition into an alternative asset class. The Company also advices and consults for select producers and filmmakers on structuring private equity film finance, Regulation D Rule 504-506 placements with Section 181 & 199 incentives, film packaging with major talent, and international co-productions using cross-border financing strategies. There is a very privileged and sophisticated way of structuring slate and individual film finance deals that is similar to real estate development and oil & gas exploration, except the long term value of these structures have built in absolute risk minimized mechanisms that in certain instances may provide a return on invested of equity of 60%-100% prior to revenues. In some instances the returns are more favorable than holding positions in technology, biotech, commodities, hedge funds, stocks, and real estate. The profit potential is largely attributed to a specialized structured finance element that hedges equity positions with Federal, State, and International tax credit incentives, international distribution advances, and various other structured finance and equity positions. And with the growing DVD market, Video On Demand Downloads, and long term library valuation that can be securitized, Noci Pictures has developed a very innovative business model that also has numerous short and long term exit strategies. As an asset class, slate film finance has outperformed most major industries and indexes. Most companies, family offices, institutional capital, private equity, and high net worth private investors do not invest enough time and research into identifying alternative investment opportunities into International, Federal and State tax incentives that in the short term can spur economic growth and development in their area, create jobs, offer up to 100% deductions of their investment against passive and ordinary income, and, provide residual revenue streams for years to come. In the long term there are several exit strategies of liquidity, while minimizing risk.