This uplifting story begins on Christmas Eve in New York City as three elderly businessmen prepare to enjoy a festive dinner together. In a show of holiday spirit, they receive visits from two kind-hearted strangers first a young man, then a young woman. Each has come to return a wallet they believe one of the gentlemen has lost. From this humble beginning, friendships are built, and romance ensues. The elderly gentlemen meet with a tragic mishap in a blizzard, returning to earth as benevolent ghosts who act as the young couple's guardian angels. Before proceeding to Heaven, the spirits work behind the scenes to ensure that the couple's love will endure forever.