Sometimes, a good deed is motivated by a simple thought of kindness. And sometimes, the motivation is just a little darker. When his wife is killed in a house fire, Eric Messer finds himself no longer wanting to live in this world without her. So he devises a plan. First, he'll make sure he leaves his nieces financially secure to follow whatever dream they pursue when they grow up. Second, he'll ensure his nieces have good memories of him. Third, he'll take his own life. The first two steps of Eric's plan go well; so well that Eric almost forgets the third and most important step in his plan. Almost. Eric is set to take the third and final step, except the guy who helped Eric achieve step one, Paul Drake, needs a friend. And it's hard to say no when the guy cultivating the friendship is a multi-millionaire. Being friends with someone, however, means you take the good with the bad; and accept their present and past. But Paul's past is about to catch up with him...and Eric.