If you immigrated to US and have a foreign retirement account that was fully contributed by your former employer and you can't touch it until you reach certain age - employee contribution was withdrawn while overseas . It is not a lot of money but over 10s . There has been no unreported income in the tax return . How is this affected by BAR ? Should you do anything about it ? Is this account exempted from BAR ? Any tips ?It is not BAR but FBAR.