A young married couple, Irene and Seulgi, have a joke between them: If anything ever happened to Seulgi, she'd have to write Irene a list or else she'd never be able to cope without her. “The List” grew to encompass advice for any eventuality, a joke all their friends shared. When Seulgi's severe headache is diagnosed as brain cancer and Irene tragically loses her in a few short months, she is devastated and unmoored. She hasn't just lost her wife, she's lost her very identity. And then it arrives: a package marked “The List.” Seulgi has kept her promise, and inside this package are ten envelopes to be opened over a period of ten months. Each letter offers specific instructions to guide Irene through grief, and ultimately grant her permission to return to life. Of course each letter ends with PS, I Love You.