I am busy filling out my U.S. tax returns from Switzerland for the first time and am wondering about the money paid in my company's pension fund here in Switzerland, plus the money paid to Swiss AHV and the money I put in a private retirement account (my friends recommended this account). Does all that money have to be declared as income on my U.S. tax return? Hardly seems fair. Does the U.S. have an agreement with Switzerland that recognizes Swiss retirement savings?