Recognizing that Ted has been intimidated into keeping quiet about the source of his money, Skyler goes along with Ted's perception by coldly replying "Good" to his promise of silence.
Ted tells Skyler he lied to medical personnel and police, claiming his broken neck resulted from an accidental fall, and that because he fears for the safety of his family, he will never mention how the injury occurred. When Skyler visits him, she sees that Ted is rigidly sitting upright and wearing a halo brace. Saul tells her that Ted is alive, but hospitalized. Later on, Saul informs Skyler that something happened to Ted, causing her to conclude that he died. They succeed, but Ted panics and attempts to flee, tripping on a loose rug and crashing headfirst into a counter. Skyler has Saul send two of his men-Huell and Kuby-to force Beneke to write the check to the IRS. Ted still refuses to pay the IRS and Skyler perceives him to be blackmailing her into paying both his tax bill and the costs to reopen his business. When Skyler urges Ted to pay the IRS first, he refuses, so Skyler tells him the money came from her. Saul discovers that instead of paying the IRS, Ted leased a new Mercedes and is using the funds to reopen his business. Skyler arranges to provide Ted the money by using the proceeds from Walt's meth production to have Saul pretend a long-lost dead relative in Luxembourg left Ted an inheritance.
Her supposed incompetence forestalls a full investigation, provided Ted pays the back taxes and penalties. Since Skyler kept the books, she can be linked to Ted's tax fraud, likely placing her entire family under surveillance, so she intervenes by pretending at Ted's meeting with the IRS to be an unqualified bookkeeper hired only for her looks. Ted later meets with Skyler, who is now running a car wash, and notifies her of an Internal Revenue Service (IRS) investigation into his company's taxes.
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Skyler gets angry at Ted when he shows up at her house to ask about their relationship, and she later severs both her personal and professional ties with him. This escalates into a scene where Walt is escorted out by security guards and the company staff becomes aware of Skyler's relationship with Ted. When Walt finds out about their affair, he tries to confront Ted, who hides in his office. Skyler has an affair with Ted in season three to exact revenge upon Walt, but ignores Ted's offer to leave some of her things at his house. Ted commits tax fraud to keep the company alive and save everyone's jobs, which he admits to Skyler when she finds irregularities in the company's books. Ted has always been attracted to Skyler but does not make any advances after she returns. Ted gives Skyler her old job back as his accountant. He was the former boss and brief affair partner of Skyler White. Theodore "Ted" Beneke is the former president and owner of Beneke Fabricators, a company he inherited from his father, Mr. ― Ted begs Skyler to help him out of IRS trouble. With your knowledge of how the books got the way they are, maybe there’s some way you could undo what’s in there.
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