Provision for the employees of the company and their dependents against the economic consequences of old age, disability and death; Support for the provisioner 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 employee benefit institutions established for the benefit of the beneficiaries to finance contributions and insurance premiums; Provision of employer contributions from the foundation's funds, if the employers have previously accumulated contribution reserves and these are separately disclosed.