Occupational pension provision within the framework of the BVG and its implementing provisions for the employees of the founding company and their dependents and beneficiaries against the economic consequences of old age, death and disability. The foundation may also provide additional benefits beyond the statutory minimum benefits, including support in cases of hardship due to illness, accident, disability or unemployment. The foundation may also be joined by the staff of companies economically linked to the founding company, provided that the necessary funds are made available and the rights of the existing beneficiaries are not impaired. The joining of an economically linked company shall be based on a written accession agreement, which shall be notified to the supervisory authority. To achieve the purpose of the foundation, the foundation may conclude insurance contracts in favor of the beneficiaries or a part thereof, or enter into existing contracts, whereby it must be the policyholder and beneficiary itself.