The title of this episode refers to the comedian's basic definition of comedy -- and also, indirectly, to the unexpected demise of Alan Tofsky (Eric Stoltz), former flame of Jamie Buchman (Helen Hunt). In a videotaped will, Alan leaves all his worldly goods to Jamie -- and, much to the dismay of her husband, Paul (Paul Reiser), the decedent declares his eternal love for his ex-sweetie. Equally unhappy is Paul's "outed" sister, Debbie (Robin Bartlett), whose impending marriage to her partner, Joan (Suzie Plakson), may not come off as planned. ~ Rovi