FBAR refers to Form 114, Report of Foreign Bank and Financial Accounts, that must be filed with the Financial Crimes Enforcement Network (FinCEN), which is a bureau of the Treasury Department. The form must be filed electronically either through the BSA E-FilingSystem website or by a US accountant.

Social Security is the federal program that provide funds for many social welfare and social insurance programs. Pertaining to retirement, these include: Federal Old-Age, Survivors, and Disability Insurance and Supplemental Security Income (SSI).