Pension Adjustment

I just came across a question in Q Bank (Question ID#: 114019) where there was an adjustment on the balance sheet to reflect the funded status of the plan. The plan was underfunded, so there was a net liability reported. What confused me, was that they multiplied the funded status by (1-T) and added that to the book value of equity. I don’t recall having to multiply by (1-T). Anyone?