Topic Edit: 종신보험 8938 보고 질문입니다

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한국 프루덴셜 종신 보험 있는데요.

작년 한국 계좌로 송금한 금액이 15만불 조금 넘어서 8938보고 하려고 합니다.
그런데 종신보험 계좌를 넣을려고 보는데 아래 같이 미국 회사의 한국 자회사는 보고 안해도 된다는 식으로 나와있는데
어떻게 이해해야 하나요?

1. 궁금한 점은 미국 프루덴셜회사의 한국 자회사인 한국 프루덴셜 보험 도 해외 계좌인가요?
I own foreign stocks and securities through a foreign branch of a U.S.-based financial institution.  Do I need to report these on Form 8938?
 
If a financial account, such as a depository, custodial or retirement account, is held through a foreign branch or foreign affiliate of a U.S.-based financial institution, the foreign account is not a specified foreign financial asset and is not required to be reported on Form 8938.

2. 연금보험이 있는데 현재 받은돈이 없을때 max value를 0으로 할 수 있을까요?

How do I value my interest in a foreign pension or deferred compensation plan for purposes of reporting this on Form 8938?
 
In general, the value of your interest in the foreign pension plan or deferred compensation plan is the fair market value of your beneficial interest in the plan on the last day of the year.   However, if you do not know or have reason to know based on readily accessible information the fair market value of your beneficial interest in the pension or deferred compensation plan on the last day of the year, the maximum value is the value of the cash and/or other property distributed to you during the year.  This same value is used in determining whether you have met your reporting threshold.

If you do not know or have reason to know based on readily accessible information the fair market value of your beneficial interest in the pension plan or deferred compensation plan on the last day of the year and you did not receive any distributions from the plan, the value of your interest in the plan is zero.  In this circumstance, you should also use a value of zero for the plan in determining whether you have met your reporting threshold.  If you have met the reporting threshold and are required to file Form 8938, you should report the plan and indicate that its maximum is zero.

IRS FAQ를 어떻게 해석해야 할지 궁금합니다.

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