Foreign retirement accounts do not meet the FBAR filing exception for U.S. retirement accounts in 31 CFR 1010.350(g)(4). Generally, accounts and financial transactions are now required to be reported by both financial institutions and individual owners. International Organization Employees & Retirees, Consulting for Miners, Investors and Traders. 411 Theodore Fremd Ave, STE 206 SOUTH, [CDATA[// >