Pension Liability in LBO

I'm working on a LBO analysis for a company and am having some trouble wrapping my head around how to incorporate the company's pension liability. Say a company has $10M in pension liability ($2M pension payable and $8M long term pension liability) as recorded on its balance sheet:

To calculate implied equity value (purchase price) - will it be EBITDA times Purchase Multiple less Net Debt less $10M in pension liability?

How does the pension liability affect the Sources and Uses table?

Do you typically assume that the company will pay a fixed amount to pay off the pension liability in the projected periods, and if so, is this yearly amount a deduct from the levered FCF? So the company pays off the pension payment before paying off any debt.

Much appreciated!

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