Thank you, but I have a follow up: What if you own foreign shares through a foreign companies ESOP that you do not have held in your financial account? In my case the company "held" the shares on my behalf last year (2017) and now I am in the process of setting up my own personal brokerage account to receive/sell/transfer those shares. For the next tax year, I assume I will just add this new brokerage account to my FBAR, but what are my reporting obligations for 2017?
