Jack, a low level analyst in Social Security's Finance Department, is behind on his bills and needs a salary increase. When the head of the Social Security Administration sends out a plea to create a solution to prevent the baby boomer generation from wiping out the Trust Fund, Jack sees a way to get that promotion he so desperately needs... even if it means bringing financial ruin to millions. Four couples' lives collide and millions of Americans' dreams of retirement are put in jeopardy when Jack employs the aid of an old college buddy, Kent Cartwright - now a financial consultant - to devise a scheme to make the boomers delay their retirement plans and keep them working for years to come.