CFO and CFI pensions

If a plan is overfunded, say by $300 dollars and the tax rate is 40%. Do we add the after tax amount to CFO and subtract the after tax amount from CFI. Or do we just add and subtract the 300?

Add after tax amount to CFO and subract the after tax amount from CFF.

If the employer contribution is bigger than the economic periodic pension cost, it reduces the liability value, which is like paying off debt. Contributions above pension cost should go through CFF.

Hmm… is this the only way Pension accounting affects the statement of cash flows?

no, it is not. The excess contribution is threated this way.

Other adjustments: Only service cost is operating, so remove pension expense from poerating and include in service cost; add interest cost to interest expense and add actual return on plan assets to non-operating income.