IRS agent Dollard finds Gloria's number in the Stussy Lots file. He calls her, and Gloria arranges to meet Dollard, despite insisting that she did not send the file. Dollard explains to Gloria that Varga's takeover of Stussy Lots is intended as a tax fraud scam. After returning from the police station, Emmit is forced to sign many contracts after which he is incapacitated. Varga, Meemo, and the crew go to meet Nikki and Mr. Wrench to pay ransom for the hard drives, but are ambushed by Wrench. Meemo and his accomplices are killed, but Varga escapes. Nikki gives Wrench most of the ransom money, and the two part ways.
Emmit, regaining consciousness, goes to Stussy Lots' offices to find that Goldfarb, who was apparently in league with Varga, has finalized her acquisition of the company for $100,000 and has begun moving her employees into the building. Goldfarb assures Emmit that he holds millions in offshore accounts, but that he is liable for Stussy Lots' large debts and advises him to declare bankruptcy, leaving him distraught. In a remote area, Emmit's car stalls, and Nikki confronts him. She holds him at gunpoint, but when a state trooper intervenes, she hides the shotgun on Emmit's rear bumper. When the trooper asks for documents, Nikki shoots and kills the trooper, who simultaneously shoots Nikki dead. A traumatized Emmit flees the scene and drives to his wife's house, breaks down, and sobs at her feet.
Five years pass. Emmit, who has rekindled his marriage, celebrates at a dinner with his family and friends, including a semi-recovered Sy. Emmit goes to the kitchen for the salad and is shot in the back of the head by Mr. Wrench.
Three months later, Gloria, now an agent for the Department of Homeland Security, interviews Varga, who is going by the name "Daniel Rand", in a holding cell. She declares that in five minutes he will be going to jail for money laundering and six counts of conspiracy to commit murder. However, Varga asserts that in five minutes Gloria's superior will arrive and let him go free. Both stand confidently behind their perception of what's about to happen, and as the camera pans closer to the door, the episode ends before either is confirmed or denied.
- Agitated Item Stomping: Emmit's phone suffers death by smashing and stomping after his car breaks down, and the phone has no network.
- Anyone Can Die: Nikki, Emmit, Meemo, and the rest of Varga's men all end up dead by the episode's end.
- Artistic License Law: Selling the company's assets for cents on the dollar before declaring bankruptcy is an undervalue transaction which could be reversed by the liquidators, thereby foiling Varga's scheme.
- Back for the Finale: Five years later, Sy has come out of his coma and joins Emmit's family for dinner albeit in a wheelchair.
- Battle Discretion Shot: Varga closes the elevator door while his men scramble to escape. Once it's shut, we hear heavy gunfire, but only see Varga's reaction.
- Bitch in Sheep's Clothing: Ruby Goldfarb had acted affable towards Emmit and Sy for the bulk of the season. It is revealed, however, that she'd been ruthlessly conspiring with Varga to take over their business from the beginning.
- Bookends: The season opens with a Distant Prologue in an interrogation room in East Germany where two people claim to know conflicting truths and ends in a similar manner with Gloria and Varga in the same situation in a Distant Epilogue.
- Boom, Headshot!: How both Nikki and Emmit go out, the former at the hands of a state trooper and the latter serving as Wrench's latest victim.
- Cardboard Box of Unemployment: After resigning, Gloria is on her way out of her office with a box of personal stuff.
- Corrupt Corporate Executive: Turns out Ruby had been working with Varga the whole time to acquire Stussy Lots, and the plan works perfectly (at least from her end).
- Dead Hat Shot: After the Mutual Kill, the camera lingers on the dead police man's hat.
- Dirty Coward: Varga hangs back at the elevator while his men are searching the building for the hard drive Nikki stole. When things go sour, he abandons ship, closing the door on them as they try to escape.
- Earn Your Happy Ending: Subverted with Emmit, whether you believe he earned what he got or not. After Nikki dismantles Varga's operation, Emmit declares personal bankruptcy and serves two years probation for confessing to his crimes. Despite this, he's happy for the next five years, as he's been reunited with his family. Then he gets taken out by Wrench.
- Empty Elevator: After his men have been ambushed, Varga retreats into the elevator and goes back to the first floor. Nikki is already there, ready with a shotgun to finish him off. However, when the doors open, Varga is nowhere to be seen. Nikki enters and finds the maintenance hatch open, suggesting he's disappeared into the elevator shaft.
- Expository Hairstyle Change: Gloria has rather long hair after the five year Time Skip.
- Gory Discretion Shot: All of what we see of Emmit's death is blood splatter on Mr Wrench's face.
- The Grovel: Emmit does this to his wife and apparently it worked.
- Handcuffed Briefcase: During the exchange with Nikki and Wrench, Meemo brings the money in a briefcase handcuffed to his left arm. After he and the rest of Varga's men are killed, Wrench cuts Meemo's hand off to get to the money.
- Hollywood Law: Agent Dollard explains that Varga's scheme is not actually illegal if all the people involved properly pay their taxes. However, taking out loans with no intention of repaying them is fraud and most definitely illegal.
- Hollywood Silencer: Mr Wrench kills Emmit with a silencer that emits almost no sound.
- I Have a Family: When it looks like Nikki's got the upper hand on Emmit, he starts begging for her to spare his life for the sake of his family. When she reminds him that they all walked out and once again shames him for killing his brother, he tells her to go ahead and take her shot.
- Karma Houdini:
- Played With. Varga believes his connections will come through for him and he'll walk out of custody with no repercussions. It's never revealed whether this happens or not.
- Ruby Goldfarb, who is revealed to be working with Varga, seems to have gotten away scot-free with her scheme to acquire Stussy Lots.
- Mutual Kill: Nikki and a state trooper both end up dead in a shoot out before the former can take revenge on Emmit.
- No Ending: In keeping with the theme of "universal truth," Gloria and Varga both present the other with their version of how Varga's interview will end. The camera then pans to the door, but the episode cuts to black before either "truth" is confirmed or denied.
- Not Me This Time: Varga truthfully denies any involvement in Emmit's death once he's been brought in by Gloria.
- Please Kill Me If It Satisfies You: Emmit has reached a point where he is fine with Nikki putting him out his misery.
- Screw This, I'm Outta Here!: Once his men have been gunned down and Nikki has taken everything from him but his life, Varga gets the hell out of Minnesota.
- Smart Gun: Varga distract Emmit with the notion that the gun in the latter's hand is equipped with a fingerprint scanner.
- Tap on the Head: Emmit goes out after Meemo hits him with a golf club on the back of the head. He comes to some time later with no apparent damage.
- Time Skip: The second one of the season, this one encompassing five years and bringing the last scenes of the season into 2016.