USA Pension expense help

[CommonProject]

Hi all,

This may be more of a finance question but wanted to ask the community for some guidance. If it's a defined benefit pension plan, the "pension expense" on the income statement should be non-cash right? As a result, should this be tax deductible?

Then on the cash flow, would you add back the full "pension expense" and then subtract out your actual cash contributions?

I'm also just trying to reconcile because I was given a problem that had the following -

Adjusted net sales - 122.3
Adjusted COGS - 97.7
Adjusted Gross profit - 24.5

Adjusted SG&A - 6.0
D&A - 5.0
Adjusted EBIT 13.5

Adjusted EBITDAPO - 17.7

Provision for defined benefit pension - 2.8

If I add back D&A and provision for defined benefit pension to EBIT, it ends up being higher than EBITDAPO? Not sure why this is...

Thanks so much