A stand-up comedian and his three offbeat friends weather the pitfalls and payoffs of life in New York City in the '90s.After Susan dies, George decides to live the high life by going the bachelor pad route. But his fun quickly ends when Jerry quotes Star Trek II and the Ross's decide to create a foundation in Susan's memory. Jerry gets reacquainted with Mulva (see episode "The Junior Mint") and decides to do some research into which recent break-up story was more believable - his or George's. Elaine gets in trouble when J. Peterman flees to Burma and puts her in charge of the catalog. She doesn't think she is up to the task of running a large business until Kramer motivates her with some life lessons he learned in martial arts training. The stories do the trick until Elaine discovers who Kramer has really been fighting.