Charles “Chuck” Lumley, formerly a successful stockbroker, has found a refuge from the ulcer-inducing Wall Street rat race in his job as an attendant at the New York City morgue. His displeasure at being "promoted" to Night Shift Supervisor to make room for his boss's nephew is exacerbated by the irrational exuberance of Bill "Blaze" Blazejowski, his new co-worker. They are inspired by the plight of Chuck's prostitute neighbor, Belinda, to apply Chuck's financial acumen and Bill's entrepreneurial spirit to open a prostitution service headquartered at the morgue.