2.1 The purpose of the foundation is to provide for the employees of the company and their dependents against the economic consequences of old age, disability, and death, as well as to support the beneficiary or their dependents in cases of need such as illness, accident, disability, or unemployment. 2.2 The foundation may, by resolution of the board of trustees, through a written accession agreement that must be brought to the attention of the supervisory authority, also include the personnel of other companies that are economically or financially closely linked to the company, provided that the foundation is provided with the necessary means for this and the rights of the existing beneficiaries are not impaired. 2.3 The purpose of the foundation can be fulfilled: a) through an autonomous pension fund, if the insurance technical prerequisites are met, b) through insurance contracts, whereby the foundation must be the policyholder and beneficiary, c) through a retirement savings bank with supplementary risk insurance. 2.4 The foundation may also make contributions to other tax-exempt pension funds for the financing of contributions and insurance premiums that exist for the benefit of the beneficiaries. However, the employer contributions can only be made from the funds of the foundation if contribution reserves have previously been accumulated by the latter and these are shown separately (employer contribution reserves) as well as from the free funds of the foundation.
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