The foundation aims to provide precautionary benefits to the employees of the founding company (and companies economically or financially closely related to it) as well as their dependents and survivors in cases of need such as illness, accident, disability, and unemployment. It can also provide voluntary additional benefits to the regulatory precautionary benefits in the event of old age, death, or disability of the employees of the founding company (and companies financially or economically closely related to it) as well as their survivors or voluntary purchase benefits for the regulatory precautionary benefits of the employees of the founding company (and companies financially or economically closely related to it). The foundation also aims to finance and provide contributions or insurance premiums to tax-exempt personal pension institutions established for the benefit of the beneficiaries. However, employer contributions can only be made from the foundation's funds if contribution reserves have been previously accumulated and separately disclosed (Art. 331 OR). The foundation can also, by decision of the foundation board and with the approval of the founding company, connect the personnel of a closely related company through a written accession agreement. The written accession agreement must be brought to the attention of the supervisory authority. The rights of the existing beneficiaries are preserved.