In Matsumura's ''Commutative ring theory'' he proves the folowing: If $A$ is a regular UFD, the ring of formal series $A[\![ X ]\!]$ is a UFD (page $165$). Just below he says that we can't drop regularity from the hypothesis, without giving any counterexample. Is there a non-insane example of UFD $A$ such that $A[\![X]\!]$ is not?
Being a bit optimistic, is true that for every non-regular UFD $A$ the ring $A[\![X]\!]$ is not a UFD?