New Years Day takes place on, you guessed it, New Years Day.
Theres a lot to ring in the new year.
Lets start with Wendys prep work.

Credit: Jeff Neumann/SHOWTIME
She cant square the circle, and that means she does terribly during the mock session.
Again, its because she kind of is.
She used Taylors personal information to win a business battle.
Even Wags knows Wendy is guilty, and hes rather maudlin about it.
He wants a cut of the development.
Whats important is that Bryan is listening to all of this.
To be honest, there isnt much else in terms of plot in this episode.
Thats because this episode is all about shifting relationships.
Theres monumental movement on that front, as the seasons endgame comes a little more into focus.
In essence, this season really is all about Wendy.
Its her struggle that defines the season.
Everyone else has decided who they are, for better or worse, but Wendy is in limbo.
He pauses, ponders, and cant come up with anything.
I dont remember, he says before getting the kids for dinner.
To pinpoint one could be difficult, but inthismoment, its devastating to Wendy.