This role-reversal gimmick has been played out in numerous bad sitcoms and television movies, but this time it's given some weight by Lonergan's painfully realistic character development and uncluttered, unforced direction, which lets the story unfold at a natural pace.

Again, that may be mistaken as slow pacing by some, but it allows the actors to really "find" their characters through their performances.

Consequently, the oft-underused Linney (from "Congo" and "The Truman Show") gets an opportunity to shine here with her suitably restrained, nuanced work.

In a much showier role, indie actor Ruffalo also impresses, while Culkin (the youngest of the Culkins currently acting) is also very good.

"You Can Count on Me" is rated R for occasional strong profanity, violence (a fistfight), simulated drug use (marijuana), a brief sex scene and use of some crude sexual slang terms. Running time: 109 minutes.

---

E-MAIL: jeff@desnews.com