Andy Carpenter's accountant, Sam Willis, receives a surprise call from Barry Price, a friend he hasn't spoken to in years. Barry needs Sam's financial acumen and Andy's legal expertise. But when Sam almost runs over an injured dog on the way to Barry's house, he can't drive off without waiting for help. By then, Barry's taken off on a private airplane headed to who-knows-where. Soon after they learn that Barry's plane has crashed, and they come to the terrifying realization that Sam was also supposed to have been killed on that plane. Barry was in far more serious trouble than either of them knew, and for Sam and Andy, the trouble is only beginning.