While eating the top off a muffin at J. Peterman's book signing, Elaine tells Mr. Lippman, who is publishing the book, that someone should open a store selling just the tops. Lippman starts a business called "Top of the Muffin to You!". When the business starts to fail, Lippman asks Elaine for advice in exchange for 30% of the profits. She tells him that he must make the whole muffin, then pop the top from the stump, and give the stumps to the homeless shelter. But after complaints about the muffin stumps, the shelter refuses to take them.
