Dom (Aya Cash) is a new mother whose life is upended when her older sister (Lennon Parham) suffers a fatal aneurysm. With only hours left before her sister is taken off life support, Dom cannot figure out how to say goodbye. And even if she could, would her sister hear her? While trying to come up with the perfect last words, Dom is interrupted by a bureaucrat from the S.E.R.A. (Soul Exchange and Restoration Administration) who hands Dom an application and asks if she is interested in trading any souls for the deceased. Curious, Dom travels down to the basement level offices of the S.E.R.A. with her five-month-old baby Pearl. In the supernaturally boring office, populated with 9-to-5ers who might as well be working at the DMV (Thomas Lennon), Dom makes a decision, equal parts monstrous and loving, to get her sister back.