The purpose of the foundation is to provide supplementary pension benefits in the sense of Art. 1e BVV 2 for the benefit of the partners and senior management (consultants and department heads) of the company, as well as their surviving dependents, against the economic consequences of old age, disability, and death, and to support the pension beneficiary or their dependents in cases of need such as illness, accident, disability, or unemployment. The partners are not treated more favorably than the senior management in any respect. The purpose of the foundation can be fulfilled: a) through an autonomous pension fund, if the technical insurance requirements are met, b) through insurance contracts, where the foundation must be the policyholder and beneficiary, c) through a retirement savings plan with supplementary risk insurance. The foundation may also provide benefits to other tax-exempt pension institutions established for the benefit of the beneficiaries in order to finance contributions and insurance premiums. However, the company's contributions can only be made from the foundation's funds if the company has previously established contribution reserves and these are separately disclosed (employer contribution reserves).
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