Newbie Question On 8938 Pension Reporting

Hi. Just joined the Forum, but have been trolling for a while.
Yes I know I am about 1 year behind the times, must have been living in a bubble last year and completely missed Filing Form 8938. I have established that I have definitely triggered the filing threshold for 2011, so I have to late file. I am pretty clear on most of the forms requirements except where to Report Details of My Defined Benefit Pension in Part II,  line 7 or line 8, an entity or not an entity. I thought I had seen some discussion on this forum when I was doing my research, however, I have searched the forum but cannot seem to find it.
Was it ever resolved which line it should be report on? , 7 or 8 and would it be ticked off as a Corporation or a Trust?
Apologies if this has been brought up before, but just could not find the answer anywhere.
Tobyjacket

I believe the consensus reached last year was for a defined benefit pension, use line 8. I would stress this is NOT an official stance from the IRS. The IRS would only comment that the 'instructions for Form 8938' were the only official directions (and form instructions can not be argued as law).

As for corporation or trust, the consensus reached was the IRS view a foreign pension as a trust for the answer to question 8b. Again, this is NOT an official stance from the IRS, and the instructions are to be used as the official directions.

Last year, the IRS would not respond to questions asked on 8938 when posed from members of the public. If anyone has found any other official IRS interpretation, I hope they will come forward.

The important point is to identify, somewhere on 8938, that you have this pension.

Darn, I was hoping it would be line 7. Now I've got to work out what the difference is between an Issuer and a Counterparty.

Thanks for the iput OAP

I put mine down on line 8 and note Issuer and corporation.