Twelve years after graduating from high school, three friends, Jerry, Dan, and Tom, find out that their childhood friend Billy has died in a parasailing accident. After the funeral, they revisit the group's old tree-house and find a map leading to D. B. Cooper's lost treasure, which Billy had apparently been working on for his entire life. Dan takes a break from his job as a doctor and joins Jerry and Tom on a camping trip to find the treasure.