Jade Fenton, President of The Sterling Guild, dies in a car accident. Her soul transfers into an eight-year-old girl. She contacts Timothy Sutton, Vice President. With his assistance, she transfers the guild's shares and reunites with her son, Vaughn Chandler. Vaughn doesn't believe the little girl is his mother. To prove her identity, Jade Fenton recites Vaughn's old love letters. After they recognize each other, Vaughn receives a message from his secretary, Mia Sherman.