"How in Heaven did they meet? How on Earth will they find each other?"
He finds himself naked in a strange place. Disoriented, he is greeted by his Aunt Lisa (Maureen Stapleton) who introduces him to some of the ways of heaven. She tells him, all he has to do is think of a place or person and he will go there.
Mike and Annie only need to think their thoughts to each other, and no matter where they are in heaven, they can hear one another. They soon fall deeply in love.
But Annie is a new soul, born in heaven. She still needs to do her time on earth.
The man in charge is a creepy little guy named Emmett. Strange thing about the actor who plays Emmett. He is billed in the cast credits as simply: Emmett as himself. But in truth he was played by Debra Winger who was Timothy Hutton’s real wife at the time. Winger is non-credited in the film. I saw this movie dozens of times over the years, but only learned this fact recently.
Mike gets Emmett to allow him to go back to earth and be reborn. He tells him he has thirty years to find her. Otherwise they would be lost to each other for good.
Annie: You know what we've never done. We've never... danced. I'm going aren’t I?
Annie: Don't be sad. Don't get sad, Mike.
Mike: Why does it have to be you?
Annie: It's not sad. I'm going to be somebody's baby.
Mike: Are you God?
Mike: Is Emmett God?
Annie: No, he just runs things.
Mike: Is there a God?
Annie: (pauses) Of course there is.