Marie LeLay (CECILE DE FRANCE) is a successful TV reporter and host for French TV who's vacationing in Indonesia with her boss/lover, Didier (THIERRY NEUVIC). But what appears to be another morning in paradise quickly turns to hell when a massive tsunami sweeps across the beach and into town, taking Marie and others with it. She initially drowns and is then revived, but not before experiencing what she believes was a glimpse into the hereafter, completed with bright white light and various silhouetted figures. She's so shaken by the experience that she becomes distracted once back at work, what with her priorities severely realigned, and sets off to investigate and write a book about life after death.
Meanwhile, Marcus (GEORGE McLAREN) and Jacob (FRANKIE McLAREN) are young brothers in London who've bonded closer than normal due to having to care and cover for their mom, Jackie (LYNDSEY MARSHAL), an addict whose behavior has drawn the suspicious watch of two social workers. Marcus' life is upended when his brother is killed in a freak accident, followed by Marcus then being placed with a foster family while his mom tries to get her act together. Missing his brother greatly, Marcus then sets out to try to contact him, going through various fake psychics and such who claim to be able to reach Jacob but can't.
One who could is George Lonegan (MATT DAMON), a sugar factory employee in San Francisco who gave up a lucrative job of doing readings for people desperate to contact their dearly departed. With the simple touch of their hands, he can make a connection to the hereafter and report from the deceased back to the living. While some would view that as a gift, he sees it as a curse and thus doesn't hold such readings anymore, and certainly doesn't want anyone to know about his ability, including his new cooking class partner, Melanie (BRYCE DALLAS HOWARD).
Yet, his brother, Billy (JAY MOHR), won't abide by George's decision and keeps pushing for him to take up his old vocation. As he, Marie and Marcus deal with life, death and the hereafter, their lives eventually intersect.