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I believe that Pull-Ups are one of the most beneficial exercises for your body, making the Assisted Pull Up a great exercise to improve your back strength.
Your back is what holds you up, so you can imagine its importance. You want to make sure that as you perform the motion, your shoulders stay away from your ears (avoiding firing your upper trapezius). When you keep your shoulders generally down, your back will do the work - if your shoulders are up, you're just going to feel it in your neck area and shoulders. View the video above and watch the form to get a better idea of how to start a Pull Up.