Occupational pension provision within the framework of the BVG and its implementing provisions for the benefit of the company's employees, their dependents and survivors against the economic consequences of old age, disability and death. The foundation may provide additional benefits beyond the statutory minimum benefits, including support in cases of need such as illness, accident, disability or unemployment. The employer may also be included in the regulatory pension provision for cases of old age, death and disability, provided that he is not treated more favorably than the employees. By decision of the foundation board, in agreement with the founding company, the personnel of economically closely related companies may also be affiliated, provided that these companies make the necessary funds available to the foundation. The foundation may also pay contributions, benefits or insurance premiums to other tax-exempt pension institutions that exist for the benefit of the beneficiaries, provided that the provisions of Article 331, paragraph 3 of the Swiss Code of Obligations are fulfilled.