FBAR - which address to use and about reporting a Pension account?

Hi - apologies in advance if these questions have already been answered (i didn't find an exact post).

1) Do I need to report my UK pension account on the FBAR?  It's value is over 10k and has employer contributions only.

2) Should I use my UK address or US address on the FBAR form (does it matter)?

Thanks

I don't know the answer to your first question (although I'm curious too!), but I used my UK address on the FBAR form.

Here is a good summary.

http://www.aca.ch/joomla/index.php?option=com_content&task=view&id=231&Itemid=90

mid way down you'll see

You do not need to report a foreign pension account that is owned and controlled by your employer or by a foreign government.  And the assets in such accounts do not count toward your $10,000 aggregate.

So if your scheme is basically an old fashioned employer pension plan I'd say you don't have to report it, but if you have control over it and how it's invested, like a 401k, I'd say it should be on your FBAR......but please get professional advice on this.

Also how have you been handling those employer pension contributions on your tax returns, they need to be declared as income or excluded by invoking the tax treaty.