The great state of California has legalized suicide in a desperate effort to end the state budget crisis. Anyone who costs the state more than they're worth is encouraged to be a hero and check out early. In San Francisco, an unhappy mortician's assistant decides to relieve the state of his burden and to shuffle off this mortal coil by his own hand. By law his death must be documented with a video interview, but when the pretty young film student shows up with her camera for the 'exit interview,' well...things get complicated.