@pk , I read here that an account "assurance vie" can be treated as a foreign bank account (last messages).
https://ttlc.intuit.com/community/taxes/discussion/we-are-telling-me-form-8621-is-mandatory-for-assu...
and here
https://ttlc.intuit.com/community/tax-credits-deductions/discussion/do-you-consider-assurance-vie-as...
