On the steps outside an empty office in New York's financial district, a woman lies dead. It's a bitterly cold winter and her coat and other items are missing, which initially seems to point to a mugging gone wrong, but Lt Eve Dallas soon discovers that the body was dumped at the newly-renovated property. Now she has to find out why.

Marta Dickenson was an auditor, so Eve has a host of suspects among those who were under her scrutiny, not ruling out the fact Marta's sister-in-law is a famous judge. With the financial wizardry of Eve's husband Roarke at her disposal and the faithful Peabody by her side - when not distracted by the upcoming premiere they're all to attend - Eve starts the process of shifting through the motives of some powerful people to catch a killer.