A psychologist and his patient unintentionally develop a plan for the perfect murder.

Reese meets his psychologist for the first time for an after-hours appointment in a quiet financial district office. The next two hours will change their lives forever. Over the course of the evening Reese and his Doctor attempt to plan and execute the perfect murder. As their conversations and ideas spiral into insanity, how far they go is pushed little by little as their plan slowly begins to take shape.