NBC's new President James Kimbrough contacts Jerry and George, offering a deal to produce their pilot Jerry as a series. Jerry and George will be moving to California to begin work. Jerry is given use of NBC's private jet and he, George, Elaine, and Kramer decide to go to Paris for "one last hurrah". Elaine calls her friend Jill to ask about the health of Jill’s father. First, she cannot get any reception with her cell phone on the street. Then, Jerry calls her with news of the pilot pickup and Elaine ends her call with Jill to take Jerry's call.
On the plane, Kramer desperately tries to get the water out of his ears from a trip to the beach by jumping up and down. He stumbles into the cockpit, causing the pilots to lose control. They make an emergency landing in the town of Latham, Massachusetts. While waiting for the airplane to be repaired, they witness an overweight man named Howie getting carjacked at gunpoint. They make fat jokes while Kramer films the theft on his camcorder. Howie tells an officer nearby, who arrests Jerry and his friends in accordance with a new law called the Good Samaritan law that requires bystanders to help out in such a situation.
Jerry calls on Jackie Chiles to represent them for the upcoming trial. The prosecution has the eyewitness testimonies of Howie and the responding officer and Kramer's camcorder recording as proof of their violation, but because this is the first case implementing this law, District Attorney Hoyt stacks the case against them as much as possible by summoning numerous character witnesses. Nearly everyone the defendants have met over the past nine years is brought in to testify to their unethical behavior, both real and assumed.
The jury finds Jerry, George, Elaine, and Kramer guilty of criminal indifference, and the judge sentences them to a year in prison. While awaiting their prison transport, Kramer finally gets the water out of his ears. Elaine decides to use her one phone call from prison to call Jill, saying that the prison call is the "king of calls". Jerry and George discuss the button on George's shirt, with George pointing out that they've had the exact conversation before.