3250 Question - Canada

[lvtscds]

Is there a good list of what the US considers a foreign trust needing a 3250 / 3250A?

From what I think I've read both on this forum, the irs site and various blogs, I get the following:

Need 3250/3250A
-TFSA
-RESP
-Brokerage accounts with CDN mutual funds
-Whole life policies (unsure about this one)

Any others come to mind?

What about Employer pension plans? My read was that defined benefit plans did not, but it got fuzzy when reading about defined contribution plans or defined benefit plans that allowed for additional employee contribution.

Thank you for all the great information on this forum.