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Wow JJH, sounds like fun  Sorry but I have no clue what a Polar Bear Dip is  Would you explain for me? 
We are going to celebrate New Year's eve with our friends. The kids are at the same age so they can play together.  
No plans for tomorrow, just chillin' and the kids can play with their new toys they got from Santa 
Wish everybody a wonderful New Year's Eve  |
A Polar Bear Dip is when "crazy" people go into the water on January 1st for a dip and since Temperatures are generally below Zero, they call it the Polar Bear Dip. It's very cold. We live on the ocean so the dip is done in the Atlantic, but some might do it in lakes.
There's some more info here
Frigid temperatures not the biggest worry at polar bear dips - Nova Scotia - CBC News