Meet Joe Black
The movie opens with an introduction to the guide, Bill Parrish (Anthony Hopkins), who doubts that he will live for many more years. Indeed, he is approached in his home and work by what he thinks are hallucinations, wherein Death himself has come with the intention of escorting him to the afterlife. Bill, touched by his dream-like brush with mortality, expresses his desire for his daughter, Susan, to live a life with passion. She is considering marriage, but her father is not favorably impressed by her relationship. When she asks for the short version of his impassioned speech, he simply says, "Stay open. Who knows? Lightning could strike!"
Shortly after hearing this advice, Susan meets a vibrant young man of whom she is instantly enamored. Immediately after this encounter (and unbeknownst to her), the man dies in a collision with two cars. Death returns to Bill's home in the form of the young man, explaining that Bill's impassioned speech has piqued his interest after an eternity of boredom. Given Bill's "competence, experience, and wisdom", Death has chosen him and tells Bill that in return for a delay, Bill shall be his guide on Earth. Notably, during his time on Earth, Death's personality alters to become mildly curious, ruminative, and gentle, having been worldly, sardonic, and arrogant until he revealed his appearance.
Death then places himself at Bill's right hand under the name 'Joe Black' and establishes his place in Bill's home and work, instructing Bill to reveal his identity to nobody. This last task is complicated when the Board of Directors of Bill's corporation are urging a union with a larger company at the instigation of Susan's fiancé (and Parrish board member), Drew (Jake Weber). After a tense board meeting wherein Bill advises the board against the merger, Joe ventures into the city to explore it. He visits Susan at the hospital where she works as a doctor and in doing so, observes the human aspect of mortality, which was apparently unknown to him. A dying Guyanese patient recognizes him as a spirit; upon learning that he is Death, she asks to be taken to the afterlife. Joe instead soothes her pain and promises to take her later.
He returns to visit Bill, who describes his late wife, to whom he was strongly attached. Their conversation is interrupted by Drew, who is bothered by the reversal of Bill's decision regarding the merger. Bill becomes angry at the prospect of the company that he built becoming compromised, believing that a man should leave something of integrity in his passing, whereupon Joe cautions "Easy, Bill; you'll give yourself a heart attack and ruin my vacation." Realizing that Joe could end his delay at any time, Bill unprecedentedly arranges for dinner with his family two nights in a row, prompting their anxiety. Bill attempts a broken and awkward speech focusing on the idea of family, after which he invites them all back for dinner again the next night. Touched by his feelings, they all agree, with one exception: Drew, who is angered by the presence of Joe Black (who appears to have taken the ear of Bill Parrish and disrupted Drew's plans). He is even more rankled by the increasing closeness between Susan and Joe. After a number of snide comments aimed at Joe during dinner, Drew confronts Susan about her feelings for Joe, which ends in Drew's uncertainty. After a flirtatious conversation with Joe, who has overheard the argument with Drew, Susan is warned by Bill not to become attached to this mysterious stranger.
During the next day, Drew has secretly gathered the board of the company, advising them that Bill Parrish has been unconditionally influenced by "Mr. Joe Black" and telling them that the rival company has clarified its offer: It will accept Parrish Communications with or without its chairman. After a scene wherein Parrish is reminded of the importance to himself of his family when he distresses his other daughter, Allison (Marcia Gay Harden), who is trying to organize Bill's sixty-fifth birthday party, he answers the door to Drew, who starkly threatens that the board will see him removed from the chair. Drew then leaves, angrily announcing to Susan that this is "the end of my chapter with the Parrishes. And the end began with this guy," indicating Joe, who has also followed. After a tense and crude standoff, Drew leaves Susan and Joe alone. They are interrupted by Bill, who shows concern for his daughter.
The following morning, Parrish is confronted by Drew and the board of directors, who reiterate their intentions regarding the merger. After Bill's emphatic refusal to accept both the merger and the board's request for the identity of Joe, they vote to make Bill "Chairman Emeritus", thus depriving him of power. After the meeting, Drew reveals to Bill's son-in-law that he was in collusion with the rival company, with the intention of seizing power and then selling off Parrish Communications for a huge profit. Bill and Joe return home, where Bill, disheartened, goes for a nap. Joe comes across Susan; after an awkward moment, they make love. Afterward, he meets with Bill, who defies this union and reminds Joe of his purpose in the universe. Joe disregards Bill's words. Shortly after another encounter with Bill's daughter, Joe realizes that she is not enamored exactly of him, but rather of the man whose body he has assumed. Joe returns to Bill, who tries to entrap Drew. Joe assists by claiming that he is an IRS agent investigating Drew's dealings, a play on the phrase "death and taxes" (a phrase which Black actually states). Bill is restored as chairman and the merger is canceled.
In his speech at the lavish gala celebration, Bill Parrish fondly expresses his appreciation to his daughters for their work preparing it as well as his love for both of them. Joe later escorts Bill out of sight over a nearby bridge, presumably to his death. Joe then sends back to life the young man whose body he borrowed, allowing Susan the chance to pursue a relationship with him. Susan tells him she wishes he could have met her father, indicating that she understands (as hinted earlier) that Joe Black was Death, and that her father is dead. The story ends as both of them are watching the fireworks celebrating her father's birthday.
