Jerry makes an tactless remark ("I hate anyone who ever had a pony when they were growing up!") at an aunt's dinner, which subsequently may have led to her death. Much to the disgust of Elaine, he has difficulty deciding whether to go to her funeral, or to a championship softball game. Jerry ends up going to the funeral and the game is rained out.
Meanwhile, Kramer and Jerry bet over whether or not Kramer will rebuild his apartment so that it has multiple flat wooden levels instead of needing furniture. Kramer changes his mind and decides not to build levels, arguing that since he didn't attempt it, the bet was invalid.