The purpose of the foundation is to provide for the employees of "Pfiffner AG" and their dependents against the economic consequences of old age, disability and death, as well as to support the beneficiary or their dependents in cases of need such as illness, accident, disability or unemployment. The foundation's purpose can be fulfilled through an autonomous pension fund, provided the actuarial requirements are met, through insurance contracts, where the foundation must be the policyholder and beneficiary, or through a retirement savings plan with supplementary risk insurance. The foundation may also provide benefits to other tax-exempt employee benefit institutions established for the benefit of the beneficiaries to finance contributions and insurance premiums. However, the company's contributions can only be made from the foundation's funds if the foundation has previously established contribution reserves and these are separately disclosed (employer contribution reserves).