In an unnamed country, on the first day of the New Year, people stop dying. Undertakers face bankruptcy, the church is forced to reinvent its doctrine, and local 'maphia' smuggle those on the brink of death over the border where they can expire naturally.

In an unnamed country, on the first day of the New Year, people stop dying. Undertakers face bankruptcy, the church is forced to reinvent its doctrine, and local 'maphia' smuggle those on the brink of death over the border where they can expire naturally.