Provision for the employees of the founding company or of economically and financially closely related companies, as well as their dependents and beneficiaries, by providing support in cases of old age, death, disability and unforseen hardship; provision of contributions to other tax-exempt employee benefit institutions established for the benefit of the personnel, in particular financing of regulatory employer contributions within the framework of the aforementioned benefit institutions, provided that the employer has previously accumulated contribution reserves and these are separately disclosed; affiliation of personnel from companies economically or financially closely related to the founding company, provided that the foundation has been provided with the necessary funds for this purpose and the rights of the existing beneficiaries are not impaired.