This skill is more properly called a backward somersault, but in the sport, it is commonly known as a Back Tuck.  From a stand, from a Back Handspring, or from any skill leading to backward momentum, the gymnast reaches the arms upward overhead, while at the same time, jumping upward with the legs.  After a brief stretched position, the knees are pulled upward, and the body will rotate backwards to execute a “flip.”  The gymnast should see the floor as the landing occurs.  The most common mistake in this element is for the gymnast to lift the head backward in the first phase.  This will result in a low, powerless skill.  The head should remain neutral throughout.