The medial prefrontal cortex is involved in planning, deep thinking, and evaluating experiences.

“Many of you have probably heard of the medial prefrontal cortex because this is the area of the brain that is involved in planning, and in deep thinking, and evaluation of different types of experiences, past, present, or future. And the reason it can be involved in so many different things, and the reason it's especially important for gratitude, is that the medial prefrontal cortex sets context, okay? It sets context, and it literally defines the meaning of your experience.”