When a layer of inflammatory tissue called the pannus forms on the lower abdomen it can grow quite large. If it is large enough, it can form a kind of sagging apron. A large pannus is unattractive and uncomfortable. Moreover, perspiration can make the underside damp, fostering rashes and unpleasant odor.
Panniculectomy is a surgical procedure targeting this excess skin and tissue by removing it, thus creating a flatter and more attractive abdomen. However, unlike the tummy tuck, the panniculectomy does not tighten the underlying muscles.