Foreign Insurance Accounts PFIC and Form 8621

Hi,

I am not sure how to determine if a foreign life insurance company is a PFIC. But if it is one because of section 1297(b)(2), I am not sure what to enter for form 8621 based on the annual statement given by the insurance company. The first thing to enter is 'Name of shareholder'. Nothing about the life insurance mentions me directly holding to any shares. So the question is, if a foreign insurance account is somehow a PFIC, which parts and fields of 8621 will be relevant for foreign insurance? What exactly can I fill in based on annual statements given by the insurance company? Thanks.