Inspired by the true events of the infamous 1983 prison breakout of 38 IRA prisoners from HMP, which was to become the biggest prison escape in Europe since World War II.

电影以美国历史上最大庞氏骗局（金字塔骗局、非法集资）为背景，讲述了金融巨鳄、前纳斯达克主席麦道夫如何玩了一把庞氏骗局。