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Jimmy is looking to set himself up in swank new offices and hopes that Kim Wexler will join him. She appreciates the offer but is happy where she is. She is currently dealing with the Kettlemans - Craig was the county treasurer who embezzled $1.6 million - and Kim has negotiated a deal with the DA's office: plead guilty, return the money and get an 18 month sentence. Betsy won't hear of it, Kim is fired and they are soon on Jimmy's doorstep looking to hire him. When he declines, they blackmail him into taking their case. Seeing no way out, Jimmy turns to Mike Ehrmantraut for help in doing the right thing.