主题：【warning】公民/绿卡与海外资产问题 -- 种植园土

就事论事。IRS 开篇第一句就是定义 specified foreign financial asset的。

Specified foreign financial assets include foreign financial accounts, and foreign non-account assets held for investment (as opposed to held for use in a trade or business), such as foreign stock and securities, foreign financial instruments, contracts with non-US persons, and interests in foreign entities.