As SpongeBob begins to see the joys in the New Year, he begins to make a list of things he wants to do for the New Year. For one of those things, he claims he wants to give Plankton the Krabby Patty formula. Mr. Krabs sees this and confronts SpongeBob with this. Can Mr. Krabs has to steal the formula back before Plankton ruins his business for the New Year, or does he have to?
Patrick finds that he is becoming a loner, so SpongeBob tries to find Patrick a woman. After finding what SpongeBob thinks is the right starfish, he introduces her to Patrick. Yet, her attitude might get in the way of a few things.