It's been four years since Agents Jay and Kay last saved the universe, and Kay has retired to civilian life. Now the evil alien Serleena, disguised as a lingerie model, is threatening to destroy the Earth, and Jay needs Kay's help to stop her. Unfortunately, Kay has no memory of the men in black and no desire to come out of retirement.

The lives to two confirmed bachelors are turned upside down when, on the verge of the biggest business deal of their lives, they are saddled with the care of seven-year-old twins. Two friends and business partners find their lives turned upside down when strange circumstances lead to them being placed in the care of 7-year-old twins.