Comedy veterans and co-creators Penn Jillette and Paul Provenza capitalize on their insider status and invite over 100 of their closest friends, (who happen to be some of the biggest names in entertainment, from George Carlin, Whoopi Goldberg, Drew Carey to Gilbert Gottfried, Bob Saget, Paul Reiser and Sarah Silverman) to reminisce, analyze, deconstruct and deliver their own versions of the world's dirtiest joke, an old burlesque routine, too extreme to be performed in public, called "The Aristocrats".