The second season begins with Bret and Jemaine electing to handle their own management when they believe Murray is too preoccupied with another band. A chance to showcase their style arrives after they're approached to write a commercial jingle.
After Michael spills the beans about Angela's affair with Dwight, Andy and Dwight deal with the matter on their own. Michael is nervous about meeting at corporate with David Wallace.
New sparks of an old romance are ignited between J.D. and Elliot when they work together to encourage Dr. Kelso to branch out beyond the hospital coffee shop.
When the Philadelphia Eagles hold open try-outs a la the movie Invincible, Mac, Dennis, and Dee use the event for their own personal competition, while Frank and Charlie tailgate the try-outs and have an altercation with the McPoyles.
After a profitable night at the bar populated by underage drinkers, the guys decide to lower the drinking age at Paddy's to provide teenagers with a safe place to experiment. They also figure it will be a nice way to make money. Dee meets Trey, a popular high school jock, and tries to fulfill her dream of dating a popular guy and going to prom because she didn't get to when she was in high school. Dennis is then blackmailed by Trey's ex-girlfriend into taking her to prom.
Meanwhile, Charlie and Mac go to a party hosted by one of their new customers, Sarah. Sarah asks Charlie to the prom. Feeling left out, Mac decides to go stag. It is then revealed that Trey and his ex-girlfriend were using Dee and Dennis, and end up getting back together. Only Charlie ends up going to prom. The song Forever Young by synth-pop group Alphaville is featured as the song during the short prom scene.
A woman Charlie dated in the past arrives to claim that her child is his. The woman forces Charlie to baby-sit the unruly child for her, which prompts Charlie to comment that he wish he could have done the "right thing" ten years ago: make her get an abortion. This sparks a debate with the pro-life Mac, who then goes to an anti-abortion organization to get more information. There he meets attractive pro-life protester Megan (Autumn Reeser), who Mac tries to impress by acting like a rabid "pro-life" activist.
Dee attends the rally to fight for the pro-choice side, and Dennis joins her so he can meet women. His lack of success sparks a riot when he tries to literally cross the fence to the pro-life side for more attractive women. After seducing Megan into having sex with him, Mac is shocked when Megan tells him that she's pregnant. Mac responds by demanding Megan have an abortion. She then reveals that she was lying to test Mac's honesty about his beliefs.
Meanwhile, Charlie struggles with his unruly son. He attempts to pass himself off as a mentor in the "Big Brother" program to impress a girl. Quickly after, he discovers that his ex-girlfriend had lied and was just using Charlie to try and get help because the child's real father had recently run out on them. The episode ends with Charlie attempting to get the child's father to acknowledge his son only to be verbally abused by the deadbeat dad.
