Jennifer Aniston and Jake Gyllenhaal go into a hotel and have sex, and it is seen and heard. There is vigorous thrusting. During this scene there are moaning and more sexual noises. Aniston's breasts and nipples are barely visible, but only for a few fleeting glimpses.
There is a scene where we see a character masturbating in bed, but we do not see farther than his chest, we just assume by the position and the way his face looks.
There is a scene where we see a different man masturbating and touching a woman's breast at the same time, both are fully clothed, and we do not see nudity in this part, however, you know the man is doing it, because of the sound of his hand going back in forth hitting his jacket.
A man's penis is shown for about 2 seconds, he then turns around and exposes his bare buttox.
A woman and a man have sex another time.
A woman and a man kiss passionately.