A screw ball sex comedy following two couples and their ten rules to a happy healthy and open relationship.

Henry Perkins, a mild-mannered accountant, accidentally trades briefcases with another man, to find out that there's five million dollars inside. Henry tells his unsuspecting wife of their new-found fortune, but she doesn't embrace it as well as he does. Soon they're joined by their best friends, a cop on the take, a cop on the hunt, and the dreaded Mr. Big, who has come to claim his million dollars.