I am a Canadian citizen who recently became a US permanent resident. I have a Registered Pension Plan (not RRSP) back in Canada from my previous job. This is an account where my employer matched my contributions and it also accumulated investment gains. It continues to grow with investments but I am obviously no longer actively contributing to it as an employee. Due to provincial rules, I cannot withdraw the RPP until I have been a non-resident of Canada for two years, which I am not yet. However, I am not sure I want to withdraw it at this time due to the gains. Are there any US tax obligations if I leave the RPP intact until I can withdraw it?