I now have comprehensive information. Let me compile the full answer.
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Diagnosed at an average age of 8-11 years (vs. at birth for congenital)
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More likely in a lower position, distal to the inguinal canal
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Usually accompanied by a closed processus vaginalis and normal epididymis
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Campbell-Walsh-Wein Urology, p. 1226
A subset of boys with retractile testes goes on to develop acquired cryptorchidism over time. Key data:
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Retractile testes present in 11%-15% of boys up to 11 years of age in population-based studies
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Up to 30% of boys at age 4 had suprascrotal testes on examination in one hospital-based cohort, but all were intrascrotal by age >12
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In prospective series, 2.6%-32% of boys with retractile testes developed ipsilateral cryptorchidism over 2.2-3.8 years of follow-up (retrospective series skewed higher due to referral bias)
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Serial examination is recommended for all boys with retractile testes to detect acquired cryptorchidism early
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Campbell-Walsh-Wein Urology, p. 1226
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Acquired cryptorchidism is associated with increased risk for testicular germ cell tumor (TGCT) - cases have been reported in older boys (mean age 18.9 years) followed for the diagnosis
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Population-based data from Australia showed increasing cancer risk for every 6-month delay in treatment beyond 18 months of age
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Seminoma predominates in persistently cryptorchid testes (74%), while nonseminoma predominates in scrotal testes
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Campbell-Walsh-Wein Urology, p. 1228, 1232
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Testicular retraction: <2% of primary open orchidopexies
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Testicular atrophy: approximately 1.9% in modern series
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Notably, in one series, all boys with acquired cryptorchidism had a successful result after orchidopexy, with a lower complication rate than congenital cases
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Campbell-Walsh-Wein Urology, p. 1235, 1243