The foundation's assets are intended to provide support to the designated beneficiaries in cases of need and illness, as well as to cover the costs of: education, in particular general, vocational, artistic, and physical training; equipment, in particular with a dowry or for the purchase, takeover, or establishment of a business; support, in particular to maintain their accustomed standard of living, if this is threatened by economic losses; and for similar purposes, such as maintaining family cohesion and establishing facilities that benefit the family or the beneficiaries. The beneficiaries of the foundation are the descendants of Mr. Sigmund Rosenfeld, banker, who died in Vienna in 1900, and the descendants of Mr. Sigmund Rosenfeld's siblings, as well as the spouses of all these descendants.