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| I would like to know whether the earnings of my Swiss retirement account are taxable by the American IRS as they accrue. | |
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First of all, for clarity: the contributions and appreciation /prior/ to when you became a US resident are not taxable by the US. (I hope that is obvious, but if not please reply).
AFTER you became a US resident: Most foreign (non-U.S.) pensions have not bothered to qualify as tax-exempt with the IRS, so "yes" the earnings are taxable by the IRS if (and /only/ if) you have the right to withdraw the funds. However, if you cannot withdraw the funds (for example, "not until age xxx"), then "no" since it the account is not under your control.
P.S. As a practical matter, the IRS has no possible way of finding your Swiss pension account.