Provision for the employees of the founding company, as well as their dependents and beneficiaries, by providing support in cases of old age, death, illness, accident, disability, unemployment and unforseen hardship. The foundation may also make contributions to other tax-exempt pension institutions serving the foundation's purpose, to which the founding company is affiliated. In particular, regulatory employer contributions within the framework of the aforementioned pension institutions may also be financed. The foundation may also, by decision of the foundation board and with the approval of the founding company, include the personnel of companies economically or financially closely linked to the founding company, provided that the necessary funds are made available to the foundation and the rights of the existing beneficiaries are not impaired.