If its company maintains with its employed commitments established in suprabusiness collective agreement, linked to the permanence in the company or in the sector, that they consist of a payable provision at the time of retirement, or when it happens the disability or the death of the employee, you must know predictions of the new Measures Act of Reform of the Financial System.

Companies should exteriorise those commitments that with the denomination of "superannuation" prizes or another similar one, them avenge taxes by collective agreement of field higher than the company, and that they consist of a payable provision at the time of the cessation for superannuation, or when it happens the disability or the death of the employee.

Remember that with the end "exteriorización" adverted to the legal obligation of taking out out of the balance sheet and control of the companies the funds set aside for defray commitments for pensions that the company has with its employees.

Does not forget that the most advantageous instrument to carry out the exteriorización is the promotion of Pension Plans of the system of employment.