Plane of dissection of the low rectum accordingly to the abdominal (plane A) or transanal approach (plane B). (Reprinted with permission from Denost Q, Adam JP, Rullier A, Buscail E, Laurent C, Rullier E. Perineal transanal approach: a new standard for laparoscopic sphincter-saving resection in low rectal cancer, a randomized trial. Ann Surg 2014;260(6):993–999.)