The best way to lose love handles and lower back fat is to lower your body fat percentage. All the abdominal exercises in the world will not help!
And, the best way to lower your body fat percentage is to combine weight training with a nutritional approach of eating healthy foods whose calories total to less than you burn on an average day. So, if you burn about 2500 calories per day, eating 2000 calories will help you lose weight. If you combine this with weight training, the weight lost will come primarily from fat. I agree with Ferdi that the best weight training is full body weight moves like squats and deadlifts. You can also do push-ups, pull-ups or chin-ups, and rows (or inverted rows). All of these exercises give a great workout and burn calories.
Also, high intensity interval training (HIIT) can be better for fat loss than regular (long, steady state) cardio. You can do track sprints, treadmill sprints, use the spin bike, or even do dumbbell or kettlebell swings, alternated with rest.
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