Insurance of the employees of the founders within the framework of the Federal Act on Occupational Old-Age, Survivors' and Disability Insurance (BVG) and, in the area of additional provision, beyond the statutory minimum benefits, against the economic consequences of old age, disability and death; may, with the approval of the Foundation Board, include employees of companies that are economically or financially closely related to the company, provided that the existing beneficiaries are not disadvantaged.