Andy Carpenter's accountant, Sam Willis, is stunned when a high school friend he hasn't heard from in years calls pleading for help with something he can't discuss on the phone. The caller, Barry Price, needs Sam's financial acumen and Andy's legal expertise -- immediately. But when Sam finds an injured dog lying in the road on the way to Barry's house, he can't drive off without waiting for help. By the time Sam makes it, Barry's already taken off on a private airplane. Then Sam and Andy 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.