The One Percent is about the richest people in America who posses 42% of the countries wealth while the rest have what is left.
This documentary is by Jamie Johnson who is the heir to the Johnson and Johnson empire. He has made a number of documentaries on the subject of wealth, most notable of which being "Born Rich" (2003).
The film's title, "The One Percent" refers to the 1% who control most of the money in the US. Some of these wealthy individuals and families have so much money that it is obscene to the level that if their hobby was buying countries they still couldn't spend it all.