Christian Nicholas's life has taken a dramatic turn for the worse. You'd think a fifty-four-year-old multibillionaire would be happy—but he's not. As Christian contemplates the worst, his older brother Paul, a minister in Texas, reminds him of the one and only time in Christian's life when he was truly happy. That time was when, as a small boy, he saved every penny all year to buy and deliver Christmas presents for needy children on the Army base he lived on with his military parents. His brother implores Christian to "become like Santa Claus all over again."As he searches for the true meaning of Christmas, the (very) literal-minded billionaire decides that his life's mission is to build a real-life "Santa's Workshop" at the North Pole. His flight of imagination will save not only him, but a select number of adults from around the world who have applied to be his "Santa's Elves." As they all experience first-hand the faith, hope, and charity that unites us as human beings, they all bring joy to thousands of needy children, around the world.