A Microsoft extension to the ANSI SQL language that includes procedural programming, local variables, and various support functions.
Red-Gate SQL Prompt suggests adding them at the very top of the procedure and the end, so I always have
create or alter storedProcName
parameters
/*
Comment block
*/
AS
BEGIN
SET NOCOUNT, XACT_ABORT ON;
declare...
begin try
end try
begin catch
end catch
END
GO