After a horrible car accident, Alan Knight finds himself face to face with the afterlife. He is not, however, deceased. He begins a conversation with death himself that leads to a most horrifying conclusion: he cannot die. Caught between life and death, Alan and the Reaper come up with a deal that will solve both their problems: Alan will be able to pass on to the afterlife, and the Reaper will be able to quit his job. Of course, with every good deal, there's always a catch...
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