Ethan Porter dies on New Year's Eve. That day, Owen Porter takes over as CEO of the Porter Group. He is locked in the underground garage, with a confession placed in front of him. "Sign it," Owen Porter says, looking down at him. "Someone has to take responsibility for the company's tax evasion, embezzlement, and bribery of officials." Ethan Porter lifts his blood-stained face, staring at him intently.