The Familiar Stranger (2001)

Patrick Hennessy Welsh had a fine job at an Ohio university, but abused it to cash fake expenses filed under the names of unsuspecting professors. When he is found out and condemned, his wife Elisabeth and sons Chris and Ted find a note that he has committed suicide and will love and watch them from heaven. Years later, when they have painstakingly adjusted to life without a dad, she learns from the insurance company he is not dead- it appears he has been allowed to start a new life as Timothy Michael Kingsbury to pay off debts. Elisabeth first approaches him alone, but doesn't even get financial compensation for the repayment demanded by his falsely paid-out life insurance. Ultimately she tells the boys the truth, as she intends to sue him...