@OP
> Does anyone have a real working plan to have sex with your mom?
Why do you want to keep it in the family?
IT Should be taken out for a test drive elsewhere.
There's a HUGE difference between fantasizing about something, and actually taking steps towards making the fantasy happen.
As far as incest goes, the fantasy isn't too uncommon. But it stays in the realm of fantasy, to think of your mom in a sexual way actually makes some sense. There's a close bond, a lot of affection perhaps, and of course the taboo nature can be a temptation in and of itself.
One can fantasize about perfect situations, without any negative consequences.
Anyone that would actually attempt to fuck their own mother would either have to come from a family where that's the norm, which is pretty rare, especially amongst the minichan demographic. Or the person would have to be mentally ill, and or sociopathic.
It takes either someone who doesn't understand sex beyond wanting to put their penis somewhere, or someone who just does not give a single fuck.
If you really want to do it though, here's what you do:
1. Be very sweet, and complimentary
2. Talk about sex in a nonchalant way, ask her about her first time, or tell her about an article you read. (maybe on female orgasm)
3. Let her "accidentally" see you naked, or your privates every so often. (like maybe once or twice, do this sparingly)
4. After about a month of casual sex talk, and sweetness offer a movie night. Just mother and son.
5. Tell her you want to learn how to make mixed drinks, it's a fun project, and she'll get drunk.
6. While she's drunk start the sex chat, and then make the chat a bit more taboo, hint that you want her
7. Go for a kiss
8. If she kisses back, you're in. If not, use your being a bit tipsy as an excuse, and say you were just playing around.
(Edited 8 minutes later.)
I'd prefer sex with my father, since now that they've gotten older he's the hotter of the two. Mom's an anxious person, and they never age well.
But for now I'm good with fantasizing about it when sucking off older dudes. My parent's are still together, and I'd never stomp on Mom's territory like that. I despise cockblockers and couldn't stand becoming one myself.