While this is not the central message of A Simple Plan , it's certainly a byproduct. When A Simple Plan begins, Hank is a happy man living out his life in a quiet, rural Midwestern town. Then, one winter day, something happens that is destined to change the fabric of Hank's existence.
Hank wants to leave the money where it is and phone the authorities.
Jacob and Lou, however, argue that they should claim the loot as their own, since it probably belonged to drug dealers in the first place. At first, Hank resists, but, eventually, he gives in. While there are moments that offer shock value, Rami's primary goal is to gradually build the suspense. The story is as bleak and chilling as the setting, but, as is his usual style, Raimi injects elements of macabre humor into the movie. This is necessary, if only to momentarily interrupt the constant escalation of tension.