Tragedy met two Seattle bankers kayaking in Prince William Sound in Southcentral Alaska. One of the men was killed by falling ice while the other video-taped the event. The banker was the one charged with managing the Alaska Account at SeaFirst Bank in Seattle. Aliana Pedersen, Assistant Director of Finance for the State of Alaska, must now find a replacement. Shortly after the change-over a clerk in the bank discovered irregularities in the account. Trooper Reuben Hayes had become acquainted with all the parties when the first banker was accidentally killed. His investigation leads him to a personal affair with the Deputy Director of Finance and embroils him in a case of bank fraud. Reminiscent of Alaska's Last Bridge to Nowhere politics, the suspected perpetrators are the bank president, the head of the Alaska Account at SeaFirst, and even the Governor of the State of Alaska. Many others become entangled in the case: a local drug dealer, a Mexican Mafia Don, and the FBI. An Alaska who-done-it that lasts through the final page.