Occupational pension provision within the framework of the BVG and its implementing provisions for the employees of the founder or employer company and companies economically or financially closely related to it, as well as for their surviving dependents, against the economic consequences of old age, death, and disability. The foundation may go beyond the minimum BVG benefits and provide support in cases of need, such as illness, accident, or unemployment. By decision of the foundation board, companies financially or economically closely related to the company may be affiliated with the foundation, with the consent of the company. The rights of the existing beneficiaries must not be impaired as a result. The affiliation of a related company is based on a written affiliation agreement, which must be notified to the supervisory authority. The employer's contributions may also be made from previously accumulated and separately disclosed contribution reserves, in accordance with Art. 331 para. 3 OR. The foundation may also pay such contributions to other tax-exempt pension institutions to which the company has joined or which it has established itself. To achieve its purpose, the foundation may conclude insurance contracts or enter into existing contracts, where it is the policyholder and beneficiary.
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