The story begins with Charlie and Sam playing baseball on the frozen Lake Valhalla. When Charlie drives the puck too far for either of them to reach it, Sam goes to retrieve it. However, a car approaches and fails to stop in time. Although Charlie tries to save him, Sam dies in the accident.
Charlie is deeply affected by Sam's death, and he begins to see his brother's spirit. He learns that Sam is unable to move on to the afterlife because he has unfinished business and regrets.
Charlie decides to help Sam resolve his unfinished business, and he begins to investigate the circumstances surrounding Sam's death. He discovers that the driver of the car was a drunk driver, and he is able to track him down.
Charlie confronts the driver, and he forces him to confess to the crime. The driver is eventually arrested and charged with vehicular homicide.
With the driver's confession, Sam is finally able to move on to the afterlife. He says goodbye to Charlie, and he thanks him for helping him to find peace.
Charlie is sad to see Sam go, but he is also relieved that his brother is finally at peace. He realizes that he will always cherish the memories of Sam and he will never forget the life lessons he learned from the accident and his own special gift.