Segment 1: Both Jeff and Andrea plan big bashes to ring in the New Year. Will receives a letter from his mother stating that she's ready for him to come home. Segment 2: Bobby misses Niki during the holidays. Mac and Will discuss the fact that Will may be leaving. High Density try to figure out which party they should play. Segment 3: Benny fires High Density. Andrea has her New Year's party as well as a surprise- Niki's back in town. Meanwhile, Mac must say goodbye to Will as he prepares to leave for Toronto.