Do I need to report foreign company sponsored contribution to a foreign retirement plan? or only if a withdrawal happens ?

[SusanY1]

Generally yes. The contribution should be included in your gross income, along with other foreign earned income.    

[ali16]

Hello @SusanY1 

I understand the generally yes - but when would "generally not" happen? Again, that money was not withdrawn and part of that is blocked for many years.

Thanks