Matt met an unfortunate fate - he was brutely killed by his girlfriend, Tiffany. But before he can join the Afterlife, he must complete what he didn't accomplish on Earth. For him, it's finding his "true love", which he isn't happy about. But if he ever wants to rest in peace, he has to find that one person, and she has to agree to come with him and greet death. If he does not complete his mission after one hundred years, he will be an Earthbound Ghost forever.
Kevin and his friend from elementary school, along with his other friends are just finishing up their sophomore year of high school. Relationships are getting serious and unexpectedly traumatizing, crime is getting involved, and Kevin's neighborhood is getting more and more dangerous by the minute. Nobody really knows much about what happens when someone leaves the Earth, right? The afterlife is always a good thing to know about. For Kevin, at least.
"I will always be with you. Even if it means I'm not really with you."