Occupational pension provision within the framework of the BVG (Federal Act on Occupational Old Age, Survivors' and Invalidity Pension) and its implementing regulations for the employees of the founding company, companies closely linked to it economically or financially, as well as for their relatives and dependents against the economic consequences of old age, death, and disability. The foundation can provide additional benefits beyond the statutory minimum benefits. To achieve its purpose, the foundation can conclude insurance contracts or join existing contracts, whereby it must itself be the insured party and the beneficiary.