Hi,

While working in India,before coming to USA,I use to contribute to a pension fund.The fund does not give any distibution.It however has an option of being surrendered before or after 60 years of age .One is allowed to keep 10% of the proceeds, and the remaining needs to be used to purchase annuity from any insurance provided.

When it comes to filing 1040,how does it need to be reported.Here is a link with the details:

New Pension Scheme India (NPS) Details (http://www.onemint.com/2010/09/27/a-primer-on-the-new-pension-scheme-nps/)

That is considered to be a government-sponsored pension which does NOT have to be reported on your U.S. tax return or on the FBAR.