Social Security Mandated Pensions - in most cases, employers only comply with the mandatory registrations, withholdings and contributions owed under the country's social security legislation. This legislation mandates different types of pensions, such as retirement, permanent disability, temporary disability, among others.

Generally, there should be no major complications. However, if the transaction involves a legal entity that has a contractual pension plan, the matter could be complex and needs careful review from a pensions perspective. There are Supreme Court rulings indicating, among other conclusions, that private pension plans are part of the country's social security system and, as such, must guarantee certain pension requirements. Therefore, if the transaction involves a specific legal entity having a contractual pension plan, it would be advisable to examine the plan very carefully in order to identify the employer's obligations arising from this, as well as any possible risks of claims that could arise as a result of the Supreme Court rulings.