Terry Reynolds, longtime assistant to Gwen Leonard, creative executive at a Manhattan marketing and promotions firm, announces to Gwen that she's been let go from her job. The self-centered Gwen's reaction is predictable: she wonders how this will affect her. But she soon finds out that she's a victim of the same corporate downsizing. A few months later, Gwen shows up at the SoHo loft where Terry lives with her brother Danny, an aspiring writer who works at the bar downstairs run by Guy Mann. Without Terry to look after her finances, Gwen has spent all her money and has run up unpayable debts, resulting in her being kicked out of her high-priced condo. Desperate, she pleads with Terry to let her stay with her until she can get back on her feet. Part of that effort includes filing for unemployment benefits, where Gwen is confronted with the unsympathetic civil servant Mrs. Francis. Later Gwen tells Terry that their talents compliment each other and that they should go into business for