Individual who receives a pension in her home country moves to the US (green card), where she has no reasonable way to effectively access those funds. (The monthly pension payments are deposited into a bank account in the home country but because of the lack of diplomatic and financial industry relationships between the US and that country, she can't spend those amounts.) How do we reason through whether or not to include those pension amounts on her US tax return and for the dependency calculation, if for some reason the rules differ?
