Nothing about the rollover from the pension plan to the Roth IRA was reportable on Form 8606 that year. It created no basis in nondeductible traditional IRA contributions because it was rolled over to a Roth IRA not to a traditional IRA. Because this taxable rollover was from a pension plan not from a traditional IRA, it was not reportable on Form 8606 Part II. Part II is used only when the funds came from a traditional IRA not from a pension plan. Still, the rollover from the pension plan to the Roth IRA does create conversion basis in the Roth IRA the same as a Roth conversion from a traditional IRA would.
The past rollover from the pension plan has nothing to do with the Roth conversion that you need to recharacterize or the recharacterization of that contribution. Still, it would be good to keep track of the conversion basis in case a Roth IRA distribution need to be made before age 59½. Since it has been more than 5 years since the rollover from the pension plan, the amount rolled over to the Roth IRA that year is now equivalent to Roth IRA contribution basis.
