The status of a pension plan as reported in its financial statements typically differs significantly from its status as presented in the required supplementary information for the plan. Why? Do you agree with providing this "dual presentation"?
The question is about why there are two types of disclosures rules, one for the employer's financial statements and another for the trust fund financial statements. If you didn't realize that there are two separate entities, both of which have financial statements with disclosures, then the question makes no sense. But you need a pension footnote for the employer's financial statement and a pension footnote for the pension trust fund financial statements.
Coca Cola -- pension footnotes talks about the pension promises and calculates the obligation and the assets already set aside for those obligations. The footnote would reveal whether the assets were bigger ("over funded" or smaller "under funded" than the obligation.
The pension trust fund for Coca Cola's retirement workers -- the pension footnotes will discuss the policies and procedures of the trust fund and the compliance ...
Your tutorial is 386 words and gives you a direct quote from the FAS codification (and citation) as well as easy to understand reason for different disclosures. The author agrees with the dual presentation.