Hi I was thinking further on this:
1) wouldn't the logical calculation to have set up would have the repayment, especially in the first year, "restate" the overall early distribution and then the net to be taxable over 3 years (so in my case 100k-45k repay = 55k remaining / 3 = 18.3k taxable each year) vs 100k / 3 = 33k - 2021 = 33k - 45k = -12k (no tax); Based on the way you described, years 2 and 3 will each have a taxable amount of 33k (assumes I don't pay back).
2) Also will the amount over the 1/3 payment I made in 2020, 12k be offset against 2021 33k?
