Rasec

if the company had employer contributions above economic pension expense if would have been like it paid off a loan, so you would add it back to CFO and subtract it from CFF (as it you were paying off principal on a loan.)

adj CFO = CFO + (economic pension expense - employer contributions)(1-t)

adj CFF = CFF - (economic pension expense - employer contributions)(1-t)

if the company's contributions were less than the expense, they didn't pay contribute enough and CFO should be brought down. Since they didn't pay enough, they essentially used pension accounting to borrow money, so CFF should be adjusted downward for the difference.