Answer:
Abdominal fat occurs in two places: (1) superficial fat that is located just below the skin and above the abdominal wall muscles; (2) deep (or visceral) fat that is located inside the abdominal cavity around the intestines and internal organs.
The health risks associated with being "apple" shaped appear to be related to the presence of deep fat. The deep fat produces insulin resistance and inflammation that increase the risk of heart disease and diabetes. Liposuction can remove superficial fat but not deeper visceral fat.