A foreign pension is reported on Form 8938 where the threshold is $50,000.
The IRS FAQ on this subject states “If you have an interest in a foreign pension or deferred compensation plan, you have to report this interest on Form 8938 if the value of your specified foreign financial assets is greater than the reporting threshold that applies to you.”
See
https://www.irs.gov/Businesses/Corporations/Basic-Questions-and-Answers-on-Form-8938#FPensionsQ1
