The Ultimate Gift, an uplifting film from director Michael O. Sajbel, is based on a book written by Jim Stovall. In this heart-tugging movie, the members of a billionaire’s family have gathered to hear his executors divide up his estate. However, they are each left stunned when the man’s will admonishes all of them for being self-absorbed, dishonest, and ungrateful for his prior financial support. 

Attorney Ted Hamilton (Bill Cobbs) informs them that Red Stevens (James Garner)  has left control of his property and money to board members from his company. Therefore, his family will receive nothing. Jason Stevens (Drew Fuller) planned to skip this meeting, believing his grandfather had cut him out of his will decades ago after his father was killed while working for him.  At the last minute, Jason decided to come and see if his intuition about his grandfather’s will was correct. Realizing what he suspected is true, he heads toward the elevator, but the attorney asks him to stay.

Hamilton tells Jason he shouldn’t be so quick to make assumptions about his grandfather. He shows Jason a locked box along with a sealed envelope containing instructions for Jason from Red Stevens. Hamilton then plays a videotaped message in which Red apologizes to Jason for causing him severe anguish. Red indicates he wants to make things right by giving his grandson the kind of inheritance that would make him a better person, someone unlike his corrupt relatives.

Red requires Jason to actually work hard for his inheritance by completing twelve separate missions designed to be completed under the intense scrutiny of attorney Hamilton. If he’s successful at achieving each of the goals, Jason will inherit what Red refers to as “the ultimate gift.” On the other hand, if Jason is unable to complete a particular challenge he will get absolutely nothing from Red’s estate.

Jason storms out of the boardroom in complete disgust. There is no way he will allow Red to cause him more grief, especially not from beyond the grave. Jason changes his mind about his inheritance when a friend makes him realize he may  need his grandfather’s billions when his trust fund expires.

While trying to complete a required task of making and keeping one true friend, Jason must live on the streets without any money when his bank account becomes frozen. This task becomes a lot easier after Emily (Abigail Breslin) approaches Jason while sitting on a bench in Central Park. The 10-year-old leukemia patient is eager to have friends again. Emily speaks with Jason despite her mother Alexia’s (Ali Hillis) frequent lectures about not talking to strangers. It’s touching to watch Emily and Jason become true friends as Jason struggles to complete his tasks and turn his life around. 

Breslin gives an outstanding performance here and should not be overlooked when the next Academy Award nominations are announced. Garner, Fuller, Cobbs and Hillis also provide solid turns. Working from a heartwarming script by Cheryl McKay, filmmaker Sajbel perfectly executes The Ultimate Gift.

(Released by Fox Faith and rated “PG” for thematic elements, some violence and language.)