Seth and Summer paint some waves on the set and talk about a super-secret, super-dangerous, super-romantic plan. Taylor overhears them and asks them what they're worried about getting caught doing. Summer thinks fast and says that they're talking when they're supposed to be painting, and then orders Seth to stop messing her up. Taylor agrees that the seagull Summer's painting does look like it has fins. "That's because it's a dolphin," Summer says. Taylor tells her to make it a seagull, because her South Pacific re-tooling is so avant-garde that it will have seagulls swimming in the ocean. Taylor walks away, and Summer says that they'll begin Seth's plan at 2100 hours.
Over at the Newport Group offices, Julie and Jimmy are happy and surprised to see Kirsten. They say that she looks fantastic, and Julie comments that maybe she should go to rehab if she could come out looking that great. Then she remembers that you can't drink in rehab and immediately decides that it's not worth it. The lawyer walks in and says it's time to get started. Julie and Jimmy can't freaking wait to find out how much money they'll be getting. You can see the dollars signs in their eyes if you're watching this in HDTV. The lawyer begins with a speech about what a generous man Caleb was, which Julie cuts short, saying that they all heard the eulogy at Caleb's funeral so they don't need it now. The lawyer continues by saying that Caleb intended to split his fortune equally amongst his daughters of indeterminate number and his wife. Jimmy smiles. After pausing for a sufficient amount of time to get everyone's hopes up, the lawyer says that that was Caleb's intention. "And that's all the matters, right?" Julie asks. How come in some episodes, Julie's an evil genius schemer, and in others, she's a naive idiot without even the most basic knowledge of estate law and nervous fiancés? The lawyer says it turns out that Caleb is as broke as this show's guest-star budget after shelling out for Jeri Ryan and Tate Donovan, which is why Hailey and Lindsay are conspicuously absent. Also, his business is in the toilet, probably because it's being run by the dead CEO's daughter's husband while the daughter is in rehab for an undetermined amount of time. That doesn't inspire much investor confidence, I'd think. Jimmy wonders if he can barf and run at the same time. The lawyer gives Kirsten a "personal letter" Caleb sent him to give to her the day he died. Kirsten hopes against hope that it was written in grain alcohol, and walks out without saying anything. Sandy follows her. "What about me?" Julie asks. There's no letter for her, which is too bad, since it would have been funny to watch her open it and then shake it to see if a check fell out. "Jimmy, do something!" she says. Jimmy just gulps cartoonishly.