Occupational pension provision in favour of the employees of the founding company or the employer's company, providing assistance and benefits: to the employee in case of old age, disability or if they are in a situation of need such as illness, accident or unemployment; to the employee in a situation of need such as illness, accident, unemployment or disability affecting their spouse, minor or incapacitated children or other persons they support; in the event of the employee's death, to the surviving spouse, divorced spouse, and persons they were supporting at the time of their death; if such persons do not exist, to the legal heirs. Employer contributions may also be deducted, pursuant to Article 331, paragraph 3 of the Swiss Code of Obligations, from reserves previously set aside for this purpose and accounted for separately. The foundation may pay such contributions to other tax-exempt pension institutions to which the company has joined or created. In particular, employer contributions due within the framework of these institutions may also be financed. To achieve its purpose, the foundation may enter into insurance contracts or join existing contracts; it is then the policyholder and beneficiary.