A widowed NY firefighter (Kevin James) tries to name his two children as his life insurance beneficiaries, but runs into more red tape than he can get around. That's when he concocts a scheme that will guarantee that his children will be taken care of if something should happen to him on the job: He proposes a domestic partnership arrangement to his best friend and firefighter partner, who reluctantly agrees since he owes him a favor. The problems start when they have to convince everyone that they are gay. Also with Jessica Biel, Steve Buscemi and Dan Aykroyd. Directed by Dennis Dugan. [1:50]

SEX/NUDITY 7 - A woman wearing a corset and stockings (revealing cleavage) calls for a man to come back to his room with several other women; he hands her a cane and tells her to strike the other women with it.
► A woman asks a man to show her how he turns his partner on, he begins to caress her ears, they tug on each other's hair, they slap each other in the face and they kiss, then stop, then kiss again, and the scene ends with him leaving.
► A woman tells a man (who she thinks is gay) that her breasts are real and she tells him to touch them; she puts his hands on her breasts (she is wearing a bra), and he rubs and caresses them.
► Several scantily clad women (wearing bras and panties that reveal cleavage, bare buttocks, thighs and abdomens) swoon over a man, sit on his lap, and caress and kiss him; in a similar scene, several scantily clad women (wearing tight tops and short shorts that reveal cleavage, bare buttocks, thighs and abdomens), swoon over a man and sit on his lap, and caress and kiss him.
► A woman takes off her wet clothes while a man watches her (we see her in bra and panties). A man admires and the camera lingers on a woman's very low-cut top and very ample bosom, and the man calls out to her and asks her to wiggle her breasts. A man admires a woman wearing a tight-fitting dress as she bends over. A woman wears a very tight-fitting catwoman costume that reveals cleavage and her bare back. A boy is shown a pornographic magazine (we see a woman in a bikini on the cover) and the boy screams and drops the magazine. Two women wear very low-cut tops that reveal their ample cleavage and several men admire them. Several photos of scantily clad women (showing cleavage, bare thighs and bare buttocks) hang on the walls of a man's apartment.
► Several men are shown nude in communal showers (we see bare buttocks, legs, backs and abdomens to the hip), some of the men are uncomfortable when two gay men enter the room, and one man holds a washcloth in front of his crotch while others panic when they drop their soap. A nude man in a shower bends over and several other men read the tattoo he has on his lower back. Several photos of scantily clad men in various suggestive poses are shown with other men looking at them with interest. Several men are shown bare-chested in cabaret-type costumes. A man wears a thong in a parade (his bare chest and bare buttocks are evident). We see a photo of a man posing with a fire hose between his legs.
► Two men lie in bed together, and one man makes a veiled reference to his having an erection. Two men dance a slow dance together and they are joined by other same sex couples. Two men kiss and dance at their wedding, and two men nearly kiss. A man prepares to kiss another man, who slaps him hard in the face.
► In a couple of scenes a man receives sexually explicit materials in the mail (pornographic videos and magazines and a blow up sex doll).
► Two men and a woman wake up in bed together and it is implied that they had sex.
► A man signals to another man that he'd like to have sex with a man. A man flirts with another man and makes veiled offers of a sexual encounter. A man hugs a man and tells him that he is gay too. Two other men hug. Two men sit close together on a couch and one rests his arm in the other's lap.
► Two women argue over who had sex a with a man the night before, the man tells them to resolve the issue by kissing "with tongue," the two women lean in to kiss each other, and the man, along with several others, watches with great interest and the women are interrupted.
► A man denies being involved in a sex act that involved another man and a woman; the other man tells him to smell his thumb, he does, and he says, "plastic," whereupon the camera scans to a blow-up sex doll. A man tries to explain to his young daughter that a blow up sex doll is for him to use in CPR practice.
► A man makes a laundry list of sexual preferences. Two men tell an investigator that they have sex with each other all the time, and they smack each other on the buttocks repeatedly. A man walks up behind someone wearing a bunny costume at a party and makes a comment about sucking blood (he's dressed as a vampire) thinking it is a woman but it is instead a man. A man asks a man if he will agree to a domestic partnership. A man asks a woman (with whom he apparently had sex the night before) to repeat a phrase she used in the heat of passion, and she does so. A man tells his female doctor that she is hot; he later invites her to join him in bed and states that they could "share a Vicodin." A man makes a remark about he and his wife not having sex. Two women and a man talk about having "kinky sex." A man is uncomfortable with the interest his son shows in performing in theater. A woman flirts with a man and suggests that they get married (they have just met). A man asks another man if he is having a breast reduction. A boy does splits in several scenes and in one scene a girl asks, "Isn't that supposed to hurt his testicles?"
► Men and women and same sex couples dance at a celebration.

VIOLENCE/GORE 3 - The floor breaks out from under a firefighter, he falls and slips toward the edge, another firefighter catches him, more of the floor drops on them and they both lie motionless (they are seen to be OK later).
► Firefighters arrive at the scene of a burning building: flames and smoke are all around as two firefighters enter the building, an elevator in flames falls through a shaft, and the firefighters help a trapped man get out of the building.
► A man picks a man up, slams him into a wall, then onto the floor, and strikes him with his elbow a few times. A boy shoves another boy then punches him in the groin.
► Two men threaten to beat a man up after he makes a remark, he makes another remark and the two men attack him; one grabs him around the face while he is driving, and the car swerves along the road (everyone is OK).
► A man dances with large kicks of his legs, we hear a loud crack, he yells and says that he has broken his leg.
► A man prepares to kiss another man who slaps him hard in the face. A man punches a man in the face. A man punches another man in the arm.
► Two firefighters pull a severely overweight man out of his bed in a burning building, they all tumble down a flight of stairs and one man is trapped under another, whose legs are straddling his head and he proceeds to flatulate. A man falls down a ladder and crashes onto the ground (he's OK).
► A firefighter holds an axe in a threatening manner when another firefighter makes a remark about his level of anger. A man threatens to beat another man up. Two women shove each other and argue over who had sex with a man the night before. Two women shove each other and argue over who is going to call a man.
► A man tells another man that he thinks he is on a "gay witch hunt." Two men discuss a child who died and which a firefighter had struggled unsuccessfully to save. We hear that a man's wife died. A young girl cries when she sees her father in a hospital (the same hospital where her mother died). A man pretends to be the ghost of a man's dead wife and talks about him betraying her, etc. A firefighter suggests that he chop a severely overweight man up into little pieces in order to get him out of a burning building. A man dares another man to eat a charred rat at a fire scene.
► A young girl slips into a toilet and becomes stuck because the seat has been left up (her father pulls her out with a loud pop). A man is stuck in a vent with his feet sticking out and he cannot get out.
► A man throws a basketball and breaks a grill that was cooking food. A man sits on and breaks two children's chairs.
► A homeless man is filthy, with heavily soiled pants, and sleeping on the street. A man roots through garbage cans and accuses a man of not having very gay garbage.

LANGUAGE 4 - 2 obscene hand gestures, 16 sexual references, 17 scatological terms, 29 anatomical terms, 23 mild obscenities, 14 derogatory terms for homosexuals, 1 derogatory term for Jewish people, 1 derogatory term for overweight people, name-calling (idiot, loser, moron, jerks, stupid cow), 1 religious profanity, 12 religious exclamations.

SUBSTANCE USE - A man drinks alcohol from a bottle, a man and a woman drink wine, people are shown drinking champagne, a man drinks a beer at a bar, a woman drinks a beer and a man drinks a beer, and a man has a beer bottle by his dinner plate (we don't see him drink). A man smokes a cigar in a couple of scenes. A man suggests to a woman that they could "share a Vicodin."

DISCUSSION TOPICS - Death of a spouse, death of a parent, firefighting, equal rights, homosexuality, legal loopholes, loyalty, ignorance, denying who you are, red tape, bureaucracy, "rough sex" (sadomasochism), close-mindedness, sexism, prostate problems, casual sex, commitment, feeling trapped, relationships are work, rage, stereotypes, sexual chemistry, beneficiary assignments, grief, guilt, homosexual marriage, fraud, friendship.

MESSAGE - Who we love has nothing to do with who we are.