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Jerry Falk (Jason Biggs) and David Dobel (Woody Allen), who meet at a business meeting, become fast friends. Their commonality is that they are both fledgling New York City 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 is 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, having trouble leaving anyone. That's why Jerry's still with the only manager he's ever had, Harvey Wexler (Danny DeVito). Jerry not only being Harvey's only client (which is a testament to his effectiveness in the job), ...