Undergravel filters and reef do not go in the same sentence. I don't know what books your reading,but a UGF for a reef tank will do more harm then good. A 110 gallon is a nice size tank. It also requires alot of knowledge from the owner as do all reefs. Buy Dr Ron Shimiks new book may help you out. To give you a rough idea of what you need Ill break it down.
1- Deep Sand Bed- 4"-6" deep using suger grain sized sand No crushed coral. Seed using either IPSF kits or Inland Aquatics kits or heck go for both.
2- Live Rock- Good quility live rock dont be cheap on this one. Look at
premium aquatics or
Jeffs exotic fish. It pays to get good rock in the long run. Local Fish Stores may carry Live rock but i debate paying $9 a Lb when you get it on the internet for 99 bucks 45 lbs to your door
3- Skimmer- there is some debate on this one. I too believe in haveing a big skimmer. I overfeed all my tanks and need additional fitration to remove unused nutrients. The debate comes in with starving the system which is something you most decide for yourself. Look for companies like ETS, EuroReef, Lifereef.
4- Water movement- Have a good sized sump for additional water volume and a pump that circulates 10 times the aquariums volume. Plus the addition of power heads on a 110 I would do 4 Maxi jets 900 on a wavetimer.
5- Lights- you can never have enough and there is noooooo such a thing as to much. Corals love light. 4 55pc is nothing and you will need to upgrade in the future. I have 2 96w on a 46 bowfront i just finished setting up. I would go with either 2- 175 or 250w halides ( depending if you wanna keep SPS go with the higher wattage) and supplement with 2 110 vho attinics
6- Read Read Read. Julian Sprung, Ron shimik and sometimes guys in here give you really cool hints on how to be successful if you want an idea of what im talking about look at my friends 46 i just finished look at the equipment he has on a tank half you size you need to shoot alittle higher
here is the site
www.imdec.com/reeftank