Provision for the benefit of the company's employees and their dependents against the economic consequences of old age, disability and death, as well as support for the beneficiary or their dependents in cases of need such as illness, accident, disability, unemployment; inclusion of personnel from companies economically or financially closely linked to the company, provided that the foundation has the necessary means at its disposal and the rights of the existing beneficiaries are not impaired; provision of services to other tax-exempt pension institutions to finance contributions and insurance premiums that exist for the benefit of the beneficiaries.