; (ii) rescission or reformation of contracts; or (iii) the refund of property. (B) Limitations period In a suit brought under subsection (b)(2)(B), the Commission may bring a claim for relief under this paragraph not later than 3 years after the date on which the violation that gives rise to the suit in which the Commission seeks the claim occurs. (2) Disgorgement respecting unfair or deceptive acts or practices (A) In general Subject to paragraph (4), in a suit brought under subsection (b)(2)(B), the Commission may seek, and the court may order, disgorgement of any unjust enrichment the court has a sound basis to conclude that a person, partnership, or corporation obtained as a result of that violation. (B) Calculation Any amount that a court orders a person, partnership, or corporation to pay under subparagraph (A) shall be offset by any amount a court orders the person, partnership, or corporation to pay or to return under paragraph (1)(A) and shall not exceed the net profits directly related to the violation by the person, partnership, or corporation. (C) Limitations period In a suit brought under subsection (b)(2)(B), the Commission may bring a claim for disgorgement under this paragraph not later than 3 years after the date on which the violation that gives rise to the suit in which the Commission seeks the claim occurs. (3) Calculation of limitations periods For purposes of calculating any limitations period under paragraph (1) or (2), any time in which a person, partnership, or corporation against which such equitable relief is sought is outside the United States shall not be counted for purposes of calculating such period. (4) Burden of proof