The only option to erase a really bad debt, is for a young guy to rig the Special Olympics by posing as a contestant.

When Steve Barker (Johnny Knoxville) finds himself running dead last in the corporate rat race, he sinks to an all time low…he attempts to rig the Special Olympics by pretending to be intellectually challenged. But, Barker is completely out-classed by his fellow Olympians, who are not only better athletes; they’re just plain better people. And they’re on to him. But rather than rat-out the rat, they join forces with him to once and for all beat Jimmy, the cocky reigning champion of the annual games. With a work-out regime uniquely their own, they train Barker to go for the gold and, in the process, show him what’s at the heart of a true winner.