The fat accumulates significantly on the lower part of the belly and sides, and recently to a greater extent on the lower back. However, it should be noted that it's very 'bottom-heavy.
For me it distributes all over, some spots more then others. Lately a lot of my fat has been accumulating on my backside. It’s so epic to see cellulite in places that you’d never think could get extensive cellulite!
It's kinda changed as I've grown. The first few pounds I gained went to my inner thighs and belly, then I kinda got soft all over. Lately the weight has been mostly to my belly tho.