When we do a tummy tuck, we make an incision through the skin and cut straight down through the skin and fat to the muscle layer. We then lift the skin and fat off the muscle heading upwards towards the chest. This is what is known as undermining the skin. When we have freed up the skin and fat from the muscle, we can then pull the extra skin/fat down like a window shade and trim off the excess skin/fat before we put it back down and sew it into place.
It describes lifting the skin up from near the pubis upto the rib cage areas. That then allows extra skin to be pulled down and removed.