The Bash Shell Startup Files

Hi all,

This is not an immediate support request, I'm just trying to understand 'The Bash Shell Startup Files' (http://linuxfromscratch.org/blfs/view/stable-systemd/postlfs/profile.html) a little better.
I'm trying to figure out what /etc/profile.d/umask.sh exactly does. As I understand, umask sets the default file permissions, but what exactly does the if statement:
if [ "$(id -gn)" = "$(id -un)" -a $EUID -gt 99 ]
test for?
In LFS, in http://linuxfromscratch.org/lfs/view/stable-systemd/chapter06/createfiles.html, we created a group 'users' with GID 999; is that supposed to be the initial login group for every user?
Thanks a lot,

Hans

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