Although time has dragged on, the downsizing rumors at Dunder Mifflin have not ceased. Dwight feels particularly threatened by the impending crisis, and, in an act of desperation, forms an alliance with his office nemesis Jim. Jim sees the alliance as an opportunity with great potential and agrees as a lark. He immediately enlists Pam's help in the situation.
Meanwhile, Michael tries to boost morale in the office by having an office birthday party for Meredith, even though her birthday is a month away. Michael agonizes over writing the perfect greeting in her birthday card. In the end his joke (and subsequent rejected ones) falls flat, severely ruining the party. At the same time Oscar also gets him to donate money to his nephew's cerebral palsy walk-a-thon, which Michael accidentally overcontributes to in an effort to look like a good boss.
At the end of the day, after a breakthrough in his pranks on Dwight, Jim giddily grabs Pam's hand in an attempt to explain what has just happened. However, Pam's fiancé Roy catches this and sees it as an attempt by Jim to make a move on Pam. Roy is visibly angry, although nothing ensues.