| http://www.w3.org/ns/prov#value | - ??? If the employer plan is a defined benefit plan and the employee has no control over how the money is invested or any other control, but the employee is fully vested and there exists no substantial risk of forfeiture, we are advising to report the pension on the FBAR using the best actuarial values available, including estimating its value by calculating the present value of the annuity using t
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