Nora Black, a New York bankruptcy liquidator, gets a case to wind down a tech startup. Its CEO is her college ex Christopher.
Christopher hopes to sell the whole company, but Nora decides to auction its assets for more money to pay debts and staff. After the liquidation, he asks Nora to do a "personal liquidation" to reassess his value.
With her help, Christopher becomes a consultant for failed founders. They heal old wounds and become business partners. Their story shows endings can create new beginnings.