Individuals who are building strength, have sensitive wrists, or have carpal tunnel syndrome may wish to practice plank pose with a modification. Once the feet step back to the end of the mat, drop the knees to the floor so that the spine is aligned in an angle. To protect the wrists, drop the forearms to the mat with elbows aligned under the shoulders.
Plank pose is most often used as a transitional pose between sun salutation flows, especially in Vinyasa and Ashtanga yoga. It helps improve balance and prepare the body for more advanced arm balancing postures (like side plank pose and wheel pose).
In addition to strengthening the arms and wrists, this pose tones the abdomen while strengthening the spine, which can help develop better posture over time. Although it is usually only practiced for five or so breaths (and sometimes only one breath when used as a transitional pose), plank pose is thought to also benefit the nervous system when practiced for several minutes.