Kurune wrote:

Reborn means u loose 99 lvls (not 100, and gosh whats with all that math >.<)...

The problem is this:

If a level 185 RBs, he becomes level 86. You can see here that that would put him ahead of anyone level 186.
So, he must have gained a level. That gained level is part of the process that lowers his level by 99.
Also, he got 3 points to distribute, indicating a gained level. Therefore it makes sense to say that he lost 100 levels, then gained 1.