Provision for employees (male and female) of the founding or employer company and enterprises that are financially or economically closely linked to the founding company by granting assistance or contributions: to the employee in the event of old age or disability or in emergency situations, such as illness, accident, or unemployment of the employee themselves; to the employee in emergency situations, such as illness, accident, unemployment, or disability of their spouse, minor or incapacitated children, or other persons for whom they provide maintenance; in the event of the employee's death to the surviving spouse and to persons for whom they were mainly or entirely responsible for maintenance at the time of death. The employer's contributions can also be made from previously accumulated and separately earmarked contribution reserves according to Article 331 Paragraph 3 of the Swiss Code of Obligations. The foundation can make such contributions to other tax-exempt pension institutions to which the founding company has joined or which it has itself established.