How to report Pension-plan [earnings] with IRS...? 8891

My girlfriend (who is a U.S. citizen, but a permanent
resident of Canada) will soon be contributing to a
pension-plan with her Canadian employer. Like most
pension plans, her employer will be matching her
contributions 100 percent.

Now, I know that the IRS considers accrued income
inside RRSPs taxable, even though the earnings are not
yet distributed--therefore, you have to report such
"earnings." every tax year. I also know that you use
form 8891 to defer taxation on these RRSP earnings.
However, how do you go about reporting income accrued
inside an employee pension plan? Does the malevolent,
overreaching IRS attempt to sink their teeth into
pension-plans too? Is there a specific form for
Canadian [employee] pension plans?

david ingram replies:

Although the original intention was to require Company pensions to be reported, that seems to have disappeared. Nothing is being reported at the moment that I know of.

Anyone else with an opinion here?