Dropping the New Year's Ball
Masturbating on new years eve while trying to time your orgasm to 12:00:00 Midnight on January 1.
Jim: "Hey Bill, were you at the New Year's party?"
Bill: "No, I was at home dropping the New Year's Ball."
Jim: "Get a life, BIll."
Bill: "No, I was at home dropping the New Year's Ball."
Jim: "Get a life, BIll."