Residing in a realm seperate from life on earth- angels coexist with reapers, whom are mortals specially selected to harvest the souls of their fellow man. Both species make up the registry of the FEDERAL DEATH INSTITUTE- the central organization responsible for the monitoring of earth, seeking to functionally record and organize each soul passed onto the next side.
A certain pair of pals livin' the after-life: Gideon S. Plemmons, and his guardian, OM, make themselves a known duo as a creeping problem revolving around undead creatures enters the fray.