Reading 24, FSA practice problem on page 241

For question 2. Can someone tell me why the expenses are calculated using figures that adds back in the benefits paid, and taking out the employer contribution? Also, in the solutions provided on page 253, where the heck did the CFA get the -4984 number for the underfunding, beginning of 2009 figure??? I hope that’s not a # that was just pulled out of someone’s !@#$#@, this drives me nuts. Thanks in advance!