@apergoli
You don't calculate an amount to recover each year. Starting with the first year that you receive the pension, the full amount that you receive each year is recovered that year, until you have recovered all of your contributions. Depending on the amounts, it might take 3 years or it might take less. If it takes more than 3 years you cannot use the three-year rule.
"Three years" means "36 months from the date you receive your first payment from the plan," so it could be spread over 4 calendar years.
