Form 8854, Part V, Lines 6 & 7: Pensions

[tomcat]

Hi, Again...

Two related questions:

On Lines 6 and 7 of Part V, Schedule A of Form 8854 for 2010, the taxpayer is required to enter the Fair Market Value of his U.S. and foreign pensions. Am I correct that one is to use some kind of actuarial table to determine one's life expectancy and then to multiply that number of months by the current monthly pension payment? That approach is the only obvious method that springs to my mind.

Question #2 is this: Are Social Security and similar foreign government plans considered to be pension plans and therefore to be included in the value for those two lines, 6 and 7?

Thanks for all of the great help in the past. It has put my mind at ease when filling out my 2010 taxes.