The three men, two brothers and a friend, don't have a lot of time to think through this simple plan and as events unfold it becomes more and more obvious that while the plan maybe simple, bringing it to fruition is anything but.

The brothers are Hank and Jacob Mitchell. Hank is younger and brighter. As the movie begins we see that he has everything he needs to make him happy. An okay job, a nice place to live, and a loving wife who is about to give him a daughter. His older brother Jacob is less fortunate. Jacob is not so bright and he's unemployed. He and his best Mend, Lou, seem happy enough as they giggle and swill beer, but they obviously lack Hank's smug contentment.

So when the three discover the money, Hank sees no reason to keep it. But Lou does, and Jacob soon does too. Hence the plan is hatched. And almost immediately, violated.

Hank's wife, Sarah, also thinks they should give the money back, but swayed by the copious wealth spilling from on her dining room table.

"A Simple Plan" is a lot like a morality tale, one that illustrates perfectly "what a tangled web we weave. . ." yet the film doesn't preach or hit you over the head with sanctimony. Instead, the narrative unfolds with an understated calm that is alarming.

The key to the success of this film is the strength of the two brothers: Billy Bob Thomton as Jacob and Bill Paxton as Hank Mitchell. Both actors convey everyday ordinariness to perfection. At first glance, Thomton's getup looks a tad far fetched, but as the film develops so too does his character. It's easy to identify with the brothers as we follow them through the mess money makes of their lives. Neither brother is evil, and yet suddenly their behavior suggests otherwise. And Thomton and Paxton are ably supported by Brent Briscoe, Bridget Fonda, and Chelcie Ross.

In short, I loved "A Simple Plan." It's a good yam and it's well paced, leading you comfortably through a downward spiral to a remarkable ending. Don't miss this movie.