Bookkeeper Sam Wilson learns from his boss, Malcolm Jarvis, that he is losing his job because the company is closing down. Jarvis then makes a strange proposition, saying he intends to commit suicide but wants Sam to make it look like a murder, in order for his wife and son to inherit Jarvis's life insurance. Sam declines, but when he goes to see Jarvis and finds his dead body, he reluctantly goes along with the scheme.