Declined Torso Twists are a Great Ab Exercise for Lower Ab ToningLearn How to Tone Your Lower Abs Using the Best Lower Abdomen Workouts 
Declined Torso Twists: Difficulty, 1; lower back, 2. Sit on the floor with your knees bent, feet flat on the floor and hip-width apart. Extend your arms straight in front of you, and clasp your hands. Contract your abs and lower your torso backward about 45 degrees; keep your back straight. Rotate your torso slowly to one side as far as you comfortably can, moving your arms in the same direction. Make sure your torso is doing the work, not your hip flexors. Slowly return to the center, and repeat on the opposite side. Each alternating side equals one rep.
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