Mr Lippman was Elaine's boss at pendant publishing.....

He is a fan of cigar store indians, and coffee table books. He is ultimately responsible for the demise of pendant when he refuses to shake the new owner's hand because he has a bad cold and left his 'snotrag' in elaine's office, she was unable to tell him about it because of her love for mouthfuls of jujyfruit.....

After Pendant Mr. Lippman renounces his religion to be with elaine and opens up a muffin top cafe......