FBAR and UK state pension

I'm a US citizen, resident in the UK and many years form retirement. When filling out the FBAR form (TDF etc etc) do I have to include my USS (University Superannuation Scheme) final salary pension plan and UK basic state pension? If I do how do I deal with them?

Also a close UK friend recently asked if I would be executor of their will. Does this have any FBAR implications?

I hope someone will reply with a more authoritative response, but here's my tentative comment...

I assume you do not have to report your Final Salary Scheme or your UK State Pension, because these are not financial accounts that you own a piece of or have value in.  They will pay you a defined benefit when you reach a certain age.  I have one of each of these too, and have never reported them in the FBAR so I hope I'm right.

However, I suppose you could start reporting them, with name and address of the funds and a zero in the box for value.  And if including them brings your total number of accounts to 25 or more, then so much the better.  (See Part 1 Question 14.)

My understanding is they do not go in the FBAR, but you need to declare the employer contributions in your 1040.