Alan and Denny defend an unscrupulous lawyer accused of obstructing justice on behalf of his brother. Meanwhile, interoffice couples Brad and Denise and Claire and Clarence each deal with major relationship revelations; and Denny practices the positive-thinking philosophy known as "the secret" in order to wish Raquel Welch into his life.
Denny goes ape when Bella is the target of animal-rights activists, who are being represented by her daughter--and his diminutive ex-girlfriend--Bethany. Meanwhile, Brad has doubts about his secret trysts with Denise; Claire is surprised by a new suitor; and Paul believes a costume party will raise everyone's spirits.
Alan represents a mother fighting for custody of her preteen daughters, who happen to be white-supremacist singers; a woman reaches for the heavens to blame someone for her husband's death by lightning strike; a girl wants to be emancipated from her family; and Shirley and Alan's wager becomes public at the office Christmas party.