US Beneficiary of a foreign trust - anything taxable or reportable?

[ptax255]

Hi, client was named as a beneficiary of a foreign trust. There were no distributions made to him. Does it need to be disclosed anywhere? Thank you!

[sjrcpa]

Did he have the right to distributions? Does he control when distributions occur?

If so, FBAR and/or 8938 may apply but it doesn't like 3520 does.

[ptax255]

He will get distributions eventually when the person passes away. No control over distributions currently. He is not the trustee.