Simple ontology alignments, largely studied, link one entity of a source ontology to one entity of a target ontology. One of the limitations of these alignments is, however, their lack of expressiveness which can be overcome by complex alignments. Although different complex matching approaches have emerged in the literature, there is a lack of complex reference alignments on which these approaches can be systematically evaluated. This paper proposes two sets of complex alignments between 10 pairs of ontologies from the well-known OAEI conference simple alignment dataset. The methodology for creating the alignment sets is described and takes into account the use of the alignments for two tasks: ontology merging and query rewriting. The ontology merging alignment set contains 313 correspondences and the query rewriting one 431. We report an evaluation of state-of-the art complex matchers on the proposed alignment sets.