When the grim reaper comes to collect the soul of megamogul Bill Parrish, he arrives with a proposition: Host him for a "vacation" among the living in trade for a few more days of existence. Parrish agrees, and using the pseudonym Joe Black, Death begins taking part in Parrish's daily agenda and falls in love with the man's daughter. Yet when Black's holiday is over, so is Parrish's life.

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