Jerry Falk and David Dobel, who meet at a business meeting, become fast friends. Their commonality is that they are both fledgling New York based comedy writers, largely writing material for stand-ups, are Jewish (although David is an atheist), and are each of bundle of different neuroses. Their big difference is that Jerry is twenty-one, while David is sixty, with forty more years worth of life experience, knowledge and neuroses. While Jerry writes full time - he also working on a novel - David has kept his day job as a public school teacher just in case. In their relationship, David becomes somewhat of Jerry's mentor, providing advice on Jerry's life issues, most which revolve around the fact that Jerry is a product of inertia, he having trouble leaving anyone.