EPF (Employees' Provident Fund)

A retirement fund in India into which an employee and employer each pay a share of the employee's pay every month, run by the Employees' Provident Fund Organisation. A person who worked in India before moving to the US may still hold one. The Form 8938 instructions do not name it, though it may be reportable as a foreign pension plan, and whether it goes on the FBAR is a point on which practitioners differ.