The foundation aims to provide occupational benefits within the framework of the BVG (Federal Act on Occupational Retirement, Survivors' and Disability Pension Plans) and its implementing regulations for the employees of Dow Europe GmbH (hereinafter referred to as the Company) and economically or financially closely related companies, as well as for their dependents and survivors against the economic consequences of old age, death, and disability. The connection of an affiliated company is made on the basis of a written accession agreement, which is to be brought to the attention of the supervisory authority. The foundation may provide additional benefits beyond the statutory minimum benefits, including support services in emergency situations, such as illness, accident, disability, or unemployment.