Do I need to file FBAR for a Foreign Pension I'm NOT withdrawing from?

[aemccue1]

I have a Danish pension plan from when I worked overseas for a few years. I'm not yet retired and so not withdrawing from this account. So nothing in this account is contributing towards my income. Do I need to report this account with an FBAR (the value was over $10k)? 

[DanaB27]

Yes, if the pension account value exceeded $10,000 at any time during the calendar year then you will have to file FBAR.

[aschulman]

https://www.irs.gov/businesses/small-businesses-self-employed/report-of-foreign-bank-and-financial-a...

Who Must File

A United States person, including a citizen, resident, corporation, partnership, limited liability company, trust and estate, must file an FBAR to report:

...

But, you don’t need to report foreign financial accounts that are:

• Correspondent/Nostro accounts,
• Owned by a governmental entity,
• Owned by an international financial institution,
• Maintained on a United States military banking facility, 
• Held in an individual retirement account (IRA) you own or are beneficiary of,
• Held in a retirement plan of which you’re a participant or beneficiary, or
• Part of a trust of which you’re a beneficiary, if a U.S. person (trust, trustee of the trust or agent of the trust) files an FBAR reporting these accounts.