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Upon returning from a buying trip abroad for the department store where he works, divorced executive Marshall finds that he is in possession of a strange ornamental skull. He is looking after his 11-year-old son Charlie for a few days. The skull has special powers, and when Marshall and Charlie simultaneously wish they were each other's age, they switch bodies. Now Charlie must go to work, and Marshall must go to school. Charlie must also deal with Marshall's girlfriend Sam. Furthermore, a smuggling duo is in pursuit of the skull.