A Simple Plan is a neo-noir, a crime film whose downward spiral is a black hole from which there is no escape. Scripted by Scott Smith, it was based on his novel. It is the middle of winter and snow covering the fields and the roads blends with the nondescript white sky. The three come across an old plane crash. The plane is covered in snow and the pilot is long dead.
Further exploration reveals a duffel bag full of money, piles of stacks of hundred dollar bills.
Jacob and Louis, being a little dimmer than Hank, want to split the money three ways and become instant millionaires. Hank sees that their plan won't work if someone finds the plane and knows the money is missing. He agrees to split the money, but only if they agree that nobody collects a share until after the plane is found. If the money is missed, they can always turn it in or burn it. If nobody mentions the money in connection with the plane, they will keep it.