The provision of occupational pension benefits under the BVG and its implementing provisions for the beneficiaries listed below against the economic consequences of old age, death and disability. Beneficiaries are the employees of the company, their relatives and dependents, as well as persons for whom the employee has provided significant support at the time of death or in the last years before their death. The foundation may provide additional benefits beyond the statutory minimum benefits, including support in cases of need such as illness, accident or unemployment. By decision of the foundation board, in agreement with the company, the personnel of companies that are financially or economically closely linked to the company may also be affiliated with the foundation, provided that the necessary funds are made available to the foundation by these companies. Except for pension purposes, no benefits may be provided from the foundation's assets and income for which the employer is legally obligated or which it typically provides as compensation for services rendered (such as cost-of-living, family and child allowances, bonuses, etc.).