A new year always teases new beginnings. Except for Jimmy McSwain, who, as the calendar turns, is about to come face to face with a person from his past. Bringing with him a case that will challenge the delicate line between guilt and innocence.

Jake Sauter and Jimmy were best friends growing up and shared an intimacy few knew about. When Jake appears after years of silence, he's come not to rekindle their relationship but to hire the private investigator to save him from the jaws of the law. He claims he's about to be arrested-for the murder of his wife.

Meanwhile, the NYPD is facing a case that is spreading fear throughout New York City. A body had been found floating in the Hudson River, and Captain Francis X. Frisano has been called to solve the crime. A sudden development throws both of their cases into one.

What is truth? What is manipulation? What is fabrication? Is there such a thing as a perfect death?