Detectives Goren and Eames are called in to investigate the mysterious murder of a homeless man.
During the investigation, the team discover the seemingly random murders of several homeless people, using the same pattern, tracing them to an expensive hotel and uncovering a fraud involving a crooked insurance agent and foreign executives. It is clear that when the poor men turn up murdered, the suspects collect on lucrative life-insurance policies.
Then, Goren calls in an extremely peculiar industry fraud expert, who diligently helps him profile the culprits. But when the chief suspect is found dead in his apartment, with no sign of the money he stole, the detectives must call on all their experience to find out who really is pulling the strings.