Occupational pension provision within the framework of the BVG and its implementing provisions for the employees of the founding company, as well as for companies economically or financially closely linked to it, and for their relatives and beneficiaries against the economic consequences of old age, death and disability. The affiliation of a linked company is made on the basis of a written affiliation agreement, which must be notified to the supervisory authority. The foundation may provide additional benefits beyond the statutory minimum benefits. The foundation board issues a regulation on the benefits, organization, administration and financing, as well as on the control of the foundation. It defines in the regulation the relationship to the employers, the insured persons and the beneficiaries. The regulation may be amended by the foundation board while preserving the acquired rights of the beneficiaries. The regulation and its amendments must be submitted to the supervisory authority. To achieve its purpose, the foundation may conclude insurance contracts or enter into existing contracts, provided that it is itself the policyholder and beneficiary.
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