Occupational pension provision for active and retired employees of the founder or employer company and affiliated companies that are financially or economically closely linked to the founder company, by providing support and benefits: to beneficiaries due to old age and in cases of unforeseen hardship due to illness, accident, disability and unemployment; to survivors in cases of unforeseen hardship due to death. The employer's contributions can also be made in accordance with Article 331, paragraph 3 of the Swiss Code of Obligations from previously accumulated and separately disclosed contribution reserves. The foundation can pay such contributions to other tax-exempt pension institutions that the founder company has joined or established itself.