I think foreign ESOP, IRA, 401-k style retirement plans are not required to be reported to the FBAR form 114.
Report of Foreign Bank and Financial Accounts (FBAR) | Internal Revenue Service (irs.gov)
I also believe that such foreign retirements accounts are not reportable to the IRS form 8938. That's based on a Chat GPT search result. I couldn't find any info on the IRS site.
