years (Eisner had joked that he hoped it would be “for life”), but would still have the opportunity to pursue his own projects through his own independent production company, with offices in New York, London, and Los Angeles (in fact, Jim already had producer Martin Baker scouting for office space in California). It was a corporate structure, said one confidential Henson Associates memo, that should ideally “[give] Jim the maximum operating flexibility with the minimum financial risk.”