For 35 years, Max, Paul and Simon have enjoyed a happy, faithful, perfect friendship. Their careers are successful, but their private lives are not. One night when they meet at Max's to play cards, Simon appears distraught and reveals that, while arguing with his wife Estelle, he strangled her in an outburst of anger. Max and Paul are terrified. Especially when Simon begs them to provide him with an alibi to keep him out of jail. But Max and Paul hesitate, unable to decide between lying to the justice department or giving up their best friend.