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One year after their astonishing magic shows win the public's adulation and confound the FBI, the quartet resurfaces for a dazzling comeback performance that will make their previous escapades seem like child's play. With the help of FBI Agent Dylan Rhodes, the Horsemen mount a meticulously planned surprise appearance, hoping to expose corrupt tech tycoon Owen Case. But their scheme backfires, exposing Dylan's involvement with the Horsemen and sending all five of them back on the run. A wealthy recluse offers them the chance to regain their freedom and their reputations by recovering an tremendously powerful computer chip stolen by his treacherous former business partner - Owen Case. The Horsemen soon find themselves once again squaring off against unscrupulous businessman Arthur Tressler and professional skeptic Thaddeus Bradley as they attempt to accomplish the most difficult heist of their careers - but even they cannot anticipate the ultimate surprise awaiting them.