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McMann & Tate is an advertising firm that Darrin Stephens works for. Howard McMann is Chairman of the Board, Larry Tate is President. Tate's opinions turn on a dime to appease a client in an attempt to land a deal. Many episodes culminate in a dinner party with clients at the Stephens' home that is humorously affected by magic. Samantha usually figures out a clever way to save the day and the account.

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