Occupational pension provision within the framework of the BVG and its implementing provisions for the employees of the founding company and their dependents and survivors through the provision of benefits in cases of old age, death and disability; operation of a pension scheme exceeding the statutory minimum benefits through the provision of benefits in cases of old age, disability, death, illness, accident and other unforeseen circumstances; inclusion of personnel from companies economically closely linked to the founding company, provided that the necessary funds are made available to the foundation and the rights of the existing beneficiaries are not impaired; provision of employer contributions from the foundation's funds if the employers have prematurely built up contribution reserves and these are separately disclosed.