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The story weaves back and forth between the past and the present. Except for brief visits to the Pier before and after the accident, the present is reserved for the scenes in Heaven. In flashbacks, the story is told by visiting the various stages of Eddie's life organized around his birthdays. A very creative use of structure is the "bookending" of the life and death encounters with the little girls - Amy or Annie and Tala.

Source(s)

The Five People You Meet in Heaven