I have a defined benefit pension plan in Canada from when I lived there. It is not yet being distributed to me. But for 2024 I have reached the threshold that now requires me to report foreign accounts using 8938. Since the work pension is not really owned be me (I have no control over it), do I even have to report that I have them on 8938? If I do have to report them, do they go under Part V - Foreign Deposit and Custodial Accounts (where I specify either a value if known or zero if unknown), or in Part VI - Other Foreign Assets section (the section where you select a range for the value).