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Sam starts dating a local councilwoman who thinks he's a prostitute; Sam's new lifestyle inspires Tim and his wife to try role-playing.
After a client inspires Tim and Sam to work less and live more, the guys buy a motorcycle instead of the production van they need then outsource their work to the building's overzealous (and underqualified) security guard, Ned.
Tim and Sam try to convince an old Motown legend to sing a jingle for a local wig company ad that they're producing; Tim has to come to terms with his own singing skills.
Best friends Sam and Tim may not have the money or talent that the big guys do, but they have ambition out the wazoo. Together, they're out to build a local advertising empire.