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I was talking with someone on the forums (James) who said something that really clicked for me. "If I grab someone... they become the sword."
SO.. tsuki kotegeishi - uke attacks with a punch to the chest. You turn tenkan, deflect the punch and catch the hand/wrist. Now your standing in mirror image of the uke, so... their hand becomes the handle of your "sword." You raise up the sword, pivot, step and cut! Makes total sense to me now.
We used to do a version where you brought the uke's arm almost straightt back, which if you are doing a cross cut (horizontal cut) that will work to. But in doing this, you have to be fast because if you're going slow, the uke has an opening and can punch you. If you raise up, their arm is in front of them the whole time and the uke would have to reach around him/her self in order to hit you. GREAT protection for the nage as well as continual taking of uke's balance.