@azizrasul.... Referring to the worksheet named 'Benefit Export', the formula sums (using SUMIFS) the values in column K where the corresponding row of column B equals G4 (in the worksheet that contains the formula)
and the same row of column H equals 1
and the same row of column E equals "Member"
and the same row of column I equals "Individual". If there is no row where all conditions are met, SUMIFS returns zero.
Then it looks up (using MATCH) that sum in the column identified by the named reference Dental_Max for the worksheet named 'Current'. If there is a match, the formula returns the
relative row number of the match. If there is no match, the formula returns 1 (the last parameter of IFERROR).
You can click Formulas > Name Manager to see what column is referenced is by the name Dental_Max for the worksheet named 'Current'.
It is important to note that MATCH returns the
relative row number in Dental_Max. If Dental_Max is a reference like J:J or J1:J10000, for example, the relative row number is the same as the worksheet row number. But if Dental_Max is a rerference like J10:J10000, for example, and MATCH returns 1, it refers to row 10, not row 1.