I understand that Assurance is not at all like Life insurance in the U.S. A compte assurance is a tax-deferred savings account and can be classified as Other foreign financial asset. You do not file to file form 8621.
Please read this definition of Assurance Vie (in French):
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https://epatrimoine.fr/definition-assurance-vie">https://epatrimoine.fr/definition-assurance-vie</a>
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