For your pension plan, generally, you are taxed on the amount of money that the company puts into the plan in the year that they pay it. It then becomes part of your basis when you withdraw funds from the account later.
The income that you recognize from the contributions is, however, eligible to be part of the income that you exclude with the Foreign Earned Income and Exclusion. Therefore, you may actually
If the contributions are to the Swedish Social Insurance system they may be treated differently due to the Totalization Agreement between the US and Sweden.
Whether or not you are required to report the account on your FBAR report depends on how it's structured. If it is deposited to an account segregated for your benefit, you should report it. If it is deposited to a company account to secure a benefit for you in the future with no specific allocation that is "yours", you would not.
Any time you're not sure when it comes to FBAR - just list the account. There is no tax that comes from this and failing to report something can be costly. Also, in general, if there is an account number assigned to you specifically then that generally indicates it is something that is best to report.
For the investment part of your question, please see your other post as I had answered there before I saw this one.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
