Pension Plan and EV Calculation

This is what BIWS says: Increasing the Financial Components of the Pension Expense will reduce Equity Value, but not Enterprise Value, since these are considered non-operational. Both the Financial Components and the Service Cost are added back on the Cash Flow Statement, but the Financial Components are usually not Cash-Tax-Deductible, which means the company’s Deferred Tax Asset will increase. And since this increase does not represent a Net Operating Loss, the additional DTA is considered operational.

Since the additional DTA is considered to be operational, wouldnt increasing financial components of the pension expense reduce Equity value and also impact EV?

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