The film begins with Kenneth Feinberg engaging his class at Columbia University, providing a thoughtful perspective on the legal system's valuation of a person's life. However, events take a drastic turn with the September 11 attacks, leading to Feinberg's appointment as the Special Master of the September 11th Victim Compensation Fund. His law partner, Camille Biros, takes on the role of administrative deputy. In the wake of this tragedy, Feinberg devises a stringent formula for determining payout amounts based on each victim's income. He faces pressure to secure the signatures of at least 80 percent of the 7,000 estimated victims; failure to do so would allow them to pursue lawsuits that they may ultimately lose, jeopardizing the airline industry and risking a financial crisis.
With a deadline looming until December 22, 2003, Feinberg's first attempt to meet victims proves challenging. During an initial meeting, his efforts to clarify the fund's regulations are met with hostility. The angry crowd is tempered when Charles Wolf, who lost his wife in the attacks, boldly insists that they hear Feinberg out. However, the confrontation escalates when Frank Donato, the brother of a fallen firefighter, urges Feinberg to include his brother's tragic story—a story of communication failure in a time of crisis. This moment highlights the tension between the legal framework and the emotional realities of loss.
As Camille Biros connects with victims, she is particularly moved by the plight of Graham Morris, a gay man whose partner perished in the attack. Unfortunately, due to Virginia’s lack of recognition for civil partnerships at the time, Morris cannot receive compensation. The pressure intensifies when well-off families of victims demand larger payouts, threatening the integrity of the fund and the collective effort for justice and remembrance.
Amid the outcry, Feinberg finds himself at an impasse with not only the victims but also the management of the fund. After an enlightening encounter with Charles Wolf at the opera, who shares a personal anecdote of enduring hardship, Feinberg regains his determination to connect compassionately with the families. With renewed vigor, he and Biros start utilizing the discretion afforded by the government to broaden the fund's eligibility criteria.
As Feinberg engages more with the victims, he creates a dedicated shrine in his office from tokens provided by applicants, symbolizing the impact of their stories on his mission. When Wolf witnesses Feinberg's genuine empathy towards those affected, he plays a pivotal role in rallying other victims to trust Feinberg’s judgment. By the approaching deadline, a significant number of eligible families decide to apply for compensation, leading to a remarkable success story. In a touching moment, Donato's widow visits to contribute her late husband's children’s claims, while Biros delivers emotional news to Morris about the fund's support for other same-sex couples despite his own heart-wrenching circumstances.
The film concludes with a poignant title card affirming that Feinberg and Biros successfully distributed billions in government aid to 97 percent of eligible victims, and their dedication to helping others affected by similar tragedies continues.
