Come to hands and knees with your hands shoulder-width apart, knees hip-width apart, abs engaged, and back flat (spine neutral).
Relax the abdominals as if dropping your belly towards the floor beneath you, arching your back, tilting your pelvic bone back and lifting your chest. Look towards the ceiling without straining your neck.
Breathe deeply and hold for 10-30 seconds.
Stretch to the point of "mild discomfort," not to the point of pain. Never bounce. Pull your shoulders away from your ears. This is a good compliment to the "Cat Stretch."
Muscles Stretched: Abs