The purpose of the foundation is to provide extra-occupational pension benefits to the employees of the founding company and their dependents against the economic consequences of old age, disability and death. This purpose can be fulfilled in particular by: providing voluntary benefits in the event of old age, disability and death, providing voluntary purchase benefits for the employees' statutory pension scheme, providing benefits to finance contributions and insurance premiums to other tax-exempt employee pension institutions established for the benefit of the beneficiaries. However, the contributions of the founding company can only be made from the foundation's funds if contribution reserves have been previously accumulated and separately disclosed (employer contribution reserves, Art. 331 para. 3 OR). Furthermore, the foundation aims to support employees and their dependents in cases of need, such as illness, accident, disability or unemployment. The foundation may also, by decision of the foundation board, which must be notified to the supervisory authority, include the personnel of companies economically or financially closely related to the company, provided that the necessary funds are made available to the foundation and the acquired rights and entitlements of the beneficiaries are not impaired.