Doctor Yoel Pomerantz is a washed-up, self-loathing psychologist who lives on the 12th floor of a high-rise with his Aspberger's son, Yoav, who spends his days pretending to be a traffic cop and proudly giving out parking tickets.

Dr. Pomerantz sees a few patients a week, barely enough to keep he and Yoav in ramen noodles and with a roof over their heads. In addition, he works shifts at a suicide hotline. When he gets desperate financially, he recruits hotline callers to see him privately, which is discovered and results in his getting unceremoniously fired.

(Meanwhile Yoav is getting a blow job from a would-be parking offender, Bracha Nachmias.)

Except that the former hotline callers keep coming, and begin offering Pomerantz cash to jump from his balcony to their deaths. One such jumper is followed by her niece, who comes looking for her aunt moments after Pomerantz decides himself to jump, as he realizes he has hit bottom with his new "business".

Meanwhile Yoav has come home from "work" and ends up preventing the niece from jumping onto her aunt, then comforting her on the loss of her aunt, and finally telling her he loves her and will look after her.