The episode begins at a high school basketball game.  A boy named Noah sees a man, similar to the high school swim coach, murder someone.  Noah’s mom turns to Kate for help.

Price helps Kate investigate Noah’s classic regression case.   Noah started having visions of a man yelling at him and at the basketball game saw this man kill him. 

Price and Kate take Noah to a dog park to help induce a trigger.  Kate introduces a few dogs to Noah, which helps set off a flashback.  Noah runs off and hides in the ladies bathroom, which gives them their first clue.  He must be having a past life experience of a girl.

Price admits to Kate that he only took the job for the money, not because he believes in reincarnation.

Kate gets a call from Noah’s mom; he didn't come home from school. 

In Noah’s room, Kate notices that he has recently taken a lot of pictures of bodies of water.  Noah gets an instant message on his computer from a friend asking if he's at Thackeray Park.

Price and Kate find Noah at the park.  Noah has cut his hair and written the name Maria in his notebook.  He then oddly stares at the red light on a nearby tower.

Price figures out a connection to the red light. Two girls, Rachel and Rebecca Bell, were abducted in Washington DC; their ages were 8 and 4.  They disappeared on December 1994, one month before Noah was born. 

Price and Kate talk to Carmen Santos, the Bells’ attorney.  They explain that the older girl, Rachel might be reincarnated in Noah.  They ask her if the name Maria means anything to her.  Carmen tells them to leave.

Price and Kate go to interview Mr. Bell.   They ask him to meet with Noah.  Mr. Bell admits feeling guilty that he couldn't have helped his girls.  Price shares story of his wife's tragic death and the guilt he carries around everyday.

Noah meets with the Bell family.  Noah says he wants to see his room!?!  He then says that is where he used to sleep and that is where the man came in (pointing to the window).  Noah sorrowfully asks Mrs. Bell why she didn't lock the window. 

Rachel went to sail camp the summer before their disappearance.  Noah doesn’t know how to swim but is drawn to the water.  Maybe one of the counselors was responsible for the kidnappings/murders? 

At the boat docks by the camp, Noah has vision of being thrown overboard.  Is Maria the name of the murder's boat? 

Kate pulls the records of all registered boats named Maria, leading them to a David Conner.  Conner is not the murderer, because he didn't own the boat in 1994.  Says the man that he bought the boat from, a Drummond Tate, had a little girl with him.  Could Rebecca still be alive?

Police raid Tate’s residence in North Carolina and find Rebecca alive.  She is reunited with her parents.  Noah embraces Rebecca, as her reincarnated sister Rachel.