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It's Leap Day and everyone except Liz is celebrating. A friend from college invites Liz to a party, and she ends up going with Jenna so that Jenna can sleep with Liz's billionaire friend. Neither of them end up with him after a bunch of models show up to the party.
Tracy has to spend $50,000 worth of Benihana gift cards before February is over. He takes the crew out to dinner, but after only spending $6,000, he feeds the homeless with the rest.
Jack is visited by Leap Day William, and taken through his Leap Day past, present, and future.