DPSP - Is this considered a foreign trust for the 3520?

[mackayr]

I have a client (US citizen / Canadian resident) that just started work with a firm last year that set up a DPSP for him. Is there any reporting requirement in the US for this (eg. 3520)? Is the growth taxable in the US each year it is earned, or only taxable when it's withdrawn?

[nelsona]

DPSPs are recognized as pensions under the treaty, so tax deferral is accepted.

I've never heard of 3520 being needed for any employer-sponsored pension fully funded and managed by the employer.