The uncle of a company leader (CEO owner etc) owns a software company. Through a complex deal involving government grants, and a development deal with another company, the software if developed through them actually makes them money to build. Three of the developers are hired to the other company as consultants for a while, so they can explain how it all works. The rest of the developers are let go. Finally the original consultants are let go, at which point everything is outsourced to a team based out of Lithuania, India, and Brazil.