Personalized Programming grows steadily, reaching 75 employees and generating $10 million in revenue annually by 1995. Singer believes they have reached their peak and feels content with their success. However, change comes when John Kang, one of their larger dealers, proposes merging Personalized Programming with Systems Plus and other Medical Manager dealerships to form a single company. Though hesitant at first, Singer recognizes that his personal reluctance could stand in the way of others' progress. Eventually, he agrees to the merger, and plans are made to take the new Medical Manager Corporation public through an IPO. Despite the challenges and complexities, Singer continues to embrace his practice of surrender, amazed by how life has once again led him to a transformative moment.

As Personalized Programming prepares to go public as Medical Manager Corporation (MMGR) on the NASDAQ, Singer is named CEO, with John Kang as president and Rick Karl as general counsel. As the IPO approaches, Singer reflects on how life has led him from living in the woods to running a company worth over $100 million. A particularly emotional moment occurs when Singer retrieves the Personalized Programming stock certificate from his safety deposit box, a symbol of his journey from earning $5,000 a year to overseeing a multimillion-dollar corporation.