Article: Nuevo Leon roars, in an echo of State of Mexico deal.(Brief Article)

One of Mexico's most robust states is getting in on the structured act. Nuevo Leon is securitizing payroll taxes in a 12-year transaction sized at US$978 million (US$94 million). With Value Casa de Bolsa as lead, the deal is the second subnational transaction to use payroll taxes as collateral after the State of Mexico debuted the asset late last year.

Structurally, the deal mirrors the last one, except that Leon will issue the paper directly, whereas the State of Mexico used a trust. A trust will still be used to administer the flows, a source said.

From a credit standpoint, the issuers are also night and day. While ...

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