Is there any tax reporting obligations for nominee (i.e. POD beneficiary) of overseas account during lifetime of account owner?

[topperdude]

If my mom who resides overseas, adds me as a nominee (similar to P.O.D. beneficiary) and NOT as a joint account owner, for her bank account which is itself  based overseas, is there any reporting obligation (similar to FBAR / FATCA) DURING her lifetime?

Would appreciate any input.
Thank you!

[ToddL]

Unless you receive 'income' from the account (directly), are the owner of record or have signature authority over the account, you would not have any U.S. reporting requirements during the owner's lifetime.

See the following IRS comparison of Form 8938 and FBAR requirements for a more detailed explanation of "Who Must File?" and "When do you have an interest in an account or asset?" :