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Because there is no gain or loss on any investment held in an IRA - no need to file a Form 8621.
Potentially for instance for RMD or other taxable distribution purposes – you might need to compute the correct value of your assets using “mark to market” – but RMD is not an issue for Roth IRA.
The disadvantage of holding PFICs in IRA is that you may not deduct foreign taxes paid.