It's the start of a new year. What better way to kick things off than with Alan Shore (James Spader) back in the courtroom? After being summoned by Shirley Schmidt (Candice Bergen), Alan hops on a plane to New Orleans. A doctor is being accused of murder after she allegedly euthanized hospital patients in the aftermath of Hurricane Katrina.

Along with Denny Crane (William Shatner) and Vanessa Walker (Nia Long, Third Watch), a member of the New York bureau, Alan does his best to defend what seems indefensible. According to the doctor, she was merely trying to alleviate suffering. Since these people would probably have died anyway, this seemed like the most humane thing to do. The victims' families do not agree, hence the trial. For all involved, the case is important. While the two younger attorneys try to prevent a conviction, Denny gets into his usual mischief by partying and having a sleepover.

Back at the firm, Jeffrey Coho (Craig Bierko) tells Denise Bauer (Julie Bowen) one of his New Year's resolutions is to go out with her. He thinks she needs to move on after the death of her fiance. She promises to think about it. Denise doesn't like Jeffrey, but not being in a relationship seems problematic for her. When Denise tells Shirley about Jeffrey's offer, an idea is quickly formed. Shirley finds Brad Chase (Mark Valley) and mentions the 'rumor' about Denise and Jeffrey. In her usual direct fashion, she suggests Brad should not wait too long if he wants to get re-involved with Denise.

Brad and Denise decide to be "friends with benefits", an agreement to have casual sex. What Brad doesn't know is that Denise also made the same arrangement with Jeffrey.

A potential complication arises when Paul Lewiston (Rene Auberjonois) overhears Denise making the deal with Jeffrey. Paul finds Shirley and inquires about the meaning of "friends with benefits". She tells him, and he wonders aloud if Jeffrey being partner and Denise an associate causes concern. She says they should stay out of it since Jeffrey and Denise are consenting adults. This answer leaves out Shirley's involvement. Paul asks if Shirley would ever consider the arrangement. She says no, but asks if he would. He says no. Now there's a mental image for you...

Claire Simms (Constance Zimmer) has a case of her own. She finds Clarence (Gary Anthony Williams), her cross-dressing assistant, looking up Title IX lawsuits. He had a gym membership for seven years as Clarice, and was attired accordingly. Once he went as himself, he was kicked out. Claire does her best to help, but the gym manager doesn't budge. In a heart-to-heart talk, Claire thinks the reason Clarence went as a man was to ask the female manager out. He goes back to the negotiating table and makes his deal: he drops the lawsuit if she will have dinner with him. She agrees.