As a donor heart arrives at a New York hospital, the intended recipient dies. Due to this unexpected crisis, an organ transplant committee must convene within one hour to decide which of three other patients currently waiting for a transplant deserves the life-saving heart. God's work is now left in the hands of five doctors, including Boxer (Kelsey Grammer), a cynical but brilliant heart surgeon; Jordan (Julia Stiles), an idealistic up-and-comer; and Gilroy (Janeane Garofalo), a weary bureaucrat. As the debate over the heart heats up, ethics and bribes clash, leaving the committee members to question what's more valuable: morals or money?
—Vertical Entertainment