Director Baltasar Kormakur leaves Iceland to make an American movie, except he really doesn't, and that's a large part of the problem. Kormakur actually shot this film in Iceland, and it would take a hyper-credulous viewer to accept these stark landscapes as Minnesota. "Heaven" is a dark tale about insurance fraud. Dark in every sense of the word, as several early scenes are nearly invisible. The plot is murky; the cast's accents are all over the lot, especially Forest Whitaker's. Whitaker's attempts at Minnesotan leave him somewhere between Duluth and Dublin. The ending is intended to be richly ironic, but falls absolutely flat. For a far better experience, see Kormakur's "101 Reykjavik."