'Heights' follows five characters over 24 hours on a fall day in New York City. Isabel, a photographer, is having second thoughts about her upcoming marriage to Jonathan, a lawyer. On the same day, Isabel's mother Diana learns that her husband has a new lover and begins to re-think her life choices and her open marriage. Diana and Isabel's paths cross with Alec, a young actor, and with Peter, a journalist. As the interrelated stories proceed, the connections between the lives of the five characters begin to reveal themselves and their stories unravel. Isabel, Jonathan, Diana, Alec, and Peter must choose what kind of lives they will lead before the sun comes up on the next day.

France 1944: during an aerial bombardment, two boys are separated from their parents; the older one helps the younger. Jump ahead to contemporary Manhattan where chief financial officer Jimmy Stevens punishes his company's murderous practices in Third World countries by setting up its stock release to fail. He knows they'll kill him in retaliation; he asks for two weeks. By telephone, using a voice disguising device, he hires a private detective, Frank Turlotte, to watch ... Jimmy. What's going on? Jimmy goes to the park where he reads a book and talks to children; he visits his aged mother. Frank observes it all. The two-week deadline approaches. What's Jimmy's game?