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4/5/2012 1:51:36 AM
개인연금 (Pension Plan)이나 퇴직연금 (Retirement Plan)은 폼 8938의 어느곳에 기입을 해야 하는지요?-----> With respect to your question about how to report foreign employer sponsored retirement plans on Form 8938, if you know the that the entity is a trust, I would report it on Part II, line 7. If you don’t know or if it is not a specified entity, I would report it on Part II, line 8.For more infomation, see FAQs on Form 8938.See questions 12, 13 and 14, which may be relevant to your facts.
“마지막으로 Term Life Insurance는 폼 8938에 보고하지 않아도 되는지요?”----> A foreign issuer of a life insurance or annuity policy could be considered a “counterparty” according to the definitions in the instructions for Form 8938. However, the examples listed in the draft instructions say nothing about foreign life insurance or annuity policies.
“마지막으로 Term Life Insurance는 폼 8938에 보고하지 않아도 되는지요?”----> A foreign issuer of a life insurance or annuity policy could be considered a “counterparty” according to the definitions in the instructions for Form 8938. However, the examples listed in the draft instructions say nothing about foreign life insurance or annuity policies.
