Does any one know if a Candadian employer sponsored retirement plan account (similar to a  401K account) is considered a reportable specified foreign financial asset on Form 8938?  Note that the taxpayer has not begun taking RMD yet.

I found this info on www.irs.gov:

How do I value my interest in a foreign pension or deferred
compensation plan for purposes of reporting this on Form 8938?
In general, the value of your interest in the foreign pension plan or deferred
compensation plan is the fair market value of your beneficial interest in the
plan on the last day of the year. However, if you do not know or have reason
to know based on readily accessible information the fair market value of your
beneficial interest in the pension or deferred compensation plan on the last
day of the year, the maximum value is the value of the cash and/or other
property distributed to you during the year. This same value is used in
determining whether you have met your reporting threshold.
If you do not know or have reason to know based on readily accessible
information the fair market value of your beneficial interest in the pension
plan or deferred compensation plan on the last day of the year and you did
not receive any distributions from the plan, the value of your interest in the
plan is zero. In this circumstance, you should also use a value of zero for the
plan in determining whether you have met your reporting threshold. If you
have met the reporting threshold and are required to file Form 8938, you
should report the plan and indicate that its maximum is zero.