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new years eve ball drop 

When your have sex with your girlfriend vaginal and she has a open butt plug and you count down from 5 and drop your balls in her butthole
Hey babe wanna try the New Years Eve Ball Drop

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."