director baltasar kormakur leave iceland to make an american movie and except he really doesn not and and that a large part of the problem . kormakur actually shoot this film in iceland and and it would take a hyper credulous viewer to accept these stark landscape a minnesota . heaven be a dark tale about insurance fraud . dark in every sense of the word and a several early scene be nearly invisible . the plot be murky while the cast accent be all over the lot and especially forest whitaker . whitaker attempt at minnesotan leave him somewhere between duluth and dublin . the end be intend to be richly ironic and but fall absolutely flat . for a far good experience and see kormakur 101 reykjavik .