""Mirror Janet" taunted Janet as she slowly donned a disguise: a man with a mustache and glasses.
Simone insisted she could order Kendall around, then begged her to go to the New Year's Eve party at the Valley Inn. Ethan said there would be "hot English boys" there, but Kendall resisted and was left alone. Until Zach appeared and said, "I need you." He invited her to the casino, implying a business interest. She arrived there in a sexy little sequined number. When Zach revealed it was a set-up to be alone she stormed out in anger — or at least tried to. He locked her in and poured "sparkling fruit juice." He wanted another shot at their divorce party, so she dared him to "make this the best divorce celebration ever."
Jonathan wished Lily a Happy New Year and gave her Erin's skates so she could learn. Meanwhile, Ryan, Erin and Aidan questioned park-goers about "Victoria" without luck. Just as they were about to call it a night, Aidan spotted a woman taking a slug from a flask and called "Victoria!" prompting her to flee. The gang caught up to her and quizzed her about Jonathan but she denied knowing him. Then she recalled she had spent the whole night with "Santa Jonathan," and she's willing to give a deposition. Relieved, Erin and Ryan argued over who was the worse sibling for doubting Jonathan before Ryan headed off to tell him the good news. Left behind, Erin started crying, and Aidan comforted her before confessing that he wanted to clear Jonathan so that Aidan could ask her out for New Year's Eve, stunning her. Eventually, she accepted.
Adam and Krystal bickered over business (and grammar!) when Babe arrived as the guest of a tuxedo-clad JR — as his date! Adam joked that somebody should "get a gun and shoot me," JR and Babe rounded hunting rifles and Krystal found a bow and arrow. Adam took JR aside and scolded him for not supporting him at a board meeting to buy a company, but JR brushed him off. Adam accused JR of falling for "that girl." Then Babe appeared, clad in a glamorous green dress. Adam huffed, "I wouldn't be caught dead pretending to be optimistic about 2006," and settled in with his newspaper. Then Krystal appeared, clad in a glamorous black dress. Adam tried to ignore her entreaties to join her at the Valley Inn, but he resisted. She flopped down, sighed loudly, batted her eyelashes and wiggled her shoulders, yet still he resisted. But he couldn't resist staring at her cleavage. She told "Frosty" that Palmer had invited her to dinner and they would talk business. Apparently that floated Adam's boat, and the pair embraced passionately. Suddenly he broke the kiss and shouted "Sucker!" and fled the scene. Outside the room, he questioned his own sanity and resolved to take an immediate cold shower.
At the Valley Inn, all eyes were on JR and Babe, who were followed by Jamie and his "trashy piece of arm candy," Amanda. The girls sniped at each other while JR covertly quizzed Jamie about the progress of their plot. Meanwhile, Ethan quizzed Simone about why she looked miserable. She confessed it was because she "knew" he was going to dump her, just like all the other men in her life. Why was he acting "so awesome"? Ethan asked if she wanted him to hit on a "busty brunette." Nevertheless, he vowed to keep "adoring the heck out of her." Elsewhere, Palmer danced and flirted with Krystal until Adam cut in and warned her, "Welcome to 2006!"
After Ryan told Jonathan he had an alibi, Ryan joined his brother and Lily skating. Lily suggested making resolutions: She resolved not to get mad at Reggie for eating cereal; Jonathan resolved to take Lily skating every week; and Ryan resolved to "stand by Kendall however I can." At the party, JR asked a waiter for drink. The "waiter" was actually Janet in her disguise!"
- Soap Central