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션님이 2012-03-18 12:24:15.0에 쓰신글
>영주권자 입니다,  6년전까지 한국에 있을때 들었던
>(1) 국민 연금 (정부의 강제 규정 - 아직 연금 혜택을 받지 않고 있슴)
>(2) 저축성  보험 (이미 납부 완료, 65세 이후 연금식으로 탈 수 있슴)
>에 대해 자산 신고를 해야 하는지 궁금합니다.
>
>감사합니다.

“(1) 국민 연금 (정부의 강제 규정 - 아직 연금 혜택을 받지 않고 있슴)  (2) 저축성 보험 (이미 납부 완료, 65세 이후 연금식으로 탈 수 있슴) 에 대해 자산 신고를 해야 하는지 궁금합니다.”---> It depends on the type of pension account. If you have the ability to take out the money in the pension account presently, then the current redeemable value of the pension must be reported on the FBAR under Part II “Information on Financial Accounts Owned Separately”). On Line 16 where it asks for type of account, you should check the box that says “Other” and enter the word “pension” for the description. On the other hand, if when you retire you will just be entitled to receive a percentage of your monthly salary from the pension company or your former employer it does not have to be reported on the FBAR form. So, you have to file an FBAR if the retirement scheme is a personal or individual account plan. You would not have to file if the plan was an employer administered plan or a traditional defined benefit plan or if you are a participant in and beneficiary of tax-qualified retirement plans. (Most income tax treaties have special rules for social security payments,국민 연금. In many cases, foreign social security payments are taxable by the country making the payments. Unless specified otherwise in an income tax treaty, foreign social security pensions are generally taxed as if they were foreign pensions or foreign annuities. Unless a tax treaty allows it, they are not eligible for exclusion from taxable income the way a U.S. social security pension might be.) The latest instructions to the FBAR form are silent on this point. If your Korean pension is held in a trust. Then, Unfortunately, there is little in the way of precise guidance here.  The instructions to Form 3520, Notice 97-34, and IRC Sec 679 refer to IRC Sec 402(b) plans (non-qualified deferred compensation trusts – most foreign employer pensions would fall under this label).  However, the trend has been away employer driven plans towards elective personal pensions wherein employee's make discretionary contributions to the plan.  The literal language of Sec. 402(b) does not cover these types of personal pensions and therefore it is questionable whether the exception to Form 3520 or 3520A reporting is available.  The reporting under these forms can be complicated and most taxpayers would like to avoid if possible. On the other hand the penalties for failure to report can be draconian.  It is general conclusion that the exception from foreign trust reporting was intended to be broadly construed when it comes to foreign statutory retirement plans.  In all cases, the relevant tax treaty should be consulted first. I guess On 3520A , I do not think so UNLESS you receive distribution from the annuity. For example, you( or your trust) need to report any part of a total distribution shown on Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc., on 3520A.However, you, if yu have,  need to report all taxable interest income that was received during the tax year.