Peter and Katherine Witner are Southern California super-yuppies with great jobs but no center to their lives. When they both lose their jobs and begin marital infidelities, their solution is to start their own business together. In order to find meaning to their empty lives, they follow various New Age gurus and other such groups. Eventually, they hit rock bottom and have to make some hard decisions.

In the small town of Seacliff, Wash., a child's letter to Santa Claus captures the nation's attention. When the little boy, Chris, writes that he wishes to leave this world so he will no longer be a burden to his divorcing parents, a race begins to find him before he harms himself.