Alex Gibney examines the rise and fall of an infamous corporate juggernaut. Based on the book by Fortune Magazine reporters Bethany McLean and Peter Elkind, the film explores the lengths to which the company went in order to appear incredibly profitable, and reveals how Lay, Skilling, and other execs managed to keep their riches, while thousands of lower-level employees saw their loyalty repaid with the loss of their jobs and their retirement funds.