After an inexcusable incident leaves Ben Thomas grieving regret and remorse, a new man wakes up, ready to change the life of seven unconnected strangers. Through a series of tests, the surviving IRS officer will work to discover each person's underlying conscious, making the ultimate decision as to whether each is truly a 'good person.' The answer to that one question will play a critical part in each of the tested lives as it will determine whether their future is worth creating.