De film gaat over twee mannen die een miljard dollar uitgeven aan een film. Naast Heidecker en Wareheim zijn er bijrollen voor Zach Galifianakis, Will Ferrell, John C. Reilly, Robert Loggia, Jeff Goldblum, Will Forte en William Atherton.
Wareheim zei een tijdje terug het volgende over de film:
It really is a benchmark in the timeline of American film comedies. The start of this production is going to be looked on as a day to remember. As principal shooting begins on a film that will change American comedy ... I just hope that the Academy is watching and they get on this boat early, because it's been a while since the Academy awarded the best picture Oscar to a comedy. It's long past due, but this film offers the Academy the perfect opportunity to award a best picture film to a comedy and maybe even preemptively. I don't know how that works, but we could be looking at a situation where the Oscar is awarded before the film is released.