It depends. if your pension plan represents an interest in a foreign entity (rather than stock ownership), this line appears more aligned with your situation. Line 36 typically applies to relationships with issuers or counterparties in financial transactions, which might not directly apply to your pension plan setup. i would leave this blank if you are not sure. It's not critical in your report.
Regarding the type of foreign entity, it's important to determine whether CLAL Insurance Corp operates the pension plan as a trust or a corporation. Many pension plans are structured as trusts for legal and tax reasons, but corporate-backed plans can also exist. If CLAL holds and administers pension assets separately for beneficiaries, it may lean towards being a trust. However, if the pension plan is a direct corporate entity providing retirement benefits, it could be classified as a corporation. It is difficult to say at this juncture.
To be certain, you might check documentation from CLAL if documentation is available.
@SaraR321
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