1) Start seated with knees bent and feet flat on the floor, holding one dumbbell with both hands in front of chest. Keeping the spine long and the abdominals tight, lean back slightly and lift the feet a few inches off the floor. (To modify, keep the feet on the floor.)
2) Slowly twist the torso to the left and bring the dumbbell beside the left hip. Return to center, and then slowly twist to the right and bring the weight beside the right hip to complete one rotation.