Six months earlier, Patty Hewes is tackling a new case. Appointed a trustee by the US government, she is tasked to recover billions of dollars lost to the largest investment fraud in Wall Street history: a fraudulent Ponzi scheme run by Louis Tobin (Len Cariou), a Bernie Madoff-type. Patty believes Tobin has hidden the money and that members of his family, specifically his loyal son Joe (Campbell Scott) and daughter Carol, secretive wife Marilyn (Lily Tomlin), and trusted attorney and family friend Leonard Winstone (Martin Short) know much more than they claim. Tom has a personal involvement because he invested in the Tobin fund and lost his savings and those of his parents and in-laws, which makes his work on the case a conflict of interest. Ellen, meanwhile, has stayed true to her promise not to return to Patty's firm and has avoided contact for the past year that she has been working at the District Attorney's office. Ellen runs into Tom, and she mentions she is having trouble cracking a drug case. Soon afterward, Ellen's case is suddenly resolved under suspicious circumstances, and she receives a package from Hewes & Associates containing an expensive Chanel bag from Patty (the same bloodstained bag that ends up in the hands of the homeless man). Believing Hewes & Associates is more capable than the D.A. to bring about restitution for the victims, Ellen begins to secretly cooperate with Patty and Tom, and they all get drawn into the Tobin family's world of deceit.