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Danny Jacobs works for a competitor of Zangen.

He appears in "The Laureate Accumulation", Bernadette knows him and doesn't trust him. Bernie and Penny meet him at a pharmaceutical convention where Zangen and Danny's companies are launching new products. He offers Penny a job and a new Mercedes. Penny wants him to pass a salary proposal written on a napkin over to her, but Bernadette grabs it first. She says that Penny is worth more than that, but won't show Penny the offer.