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Foreign Retirement Plans


Certain Foreign Retirement Plans may be subject to FBAR and FATCA (see FBAR and FATCA pages on this website) annual reporting requirements. Note that “social security – type program benefits” provided by a foreign government are not subject to the FATCA reporting requirements.

Most importantly, as this relates to FBAR and FATCA reporting (see FBAR and FATCA pages on this website), the Retirement plan value is required to be taken into consideration as to the Calculation of the FBAR and FATCA reporting requirements and may indeed trigger the requirement to file these other forms.

For more information or to set up a consultation with Michael Shapiro CPA
please email or call (619) 280-9400