The foundation aims, on the one hand, to provide benefits to the employees of the founding company (as well as to companies economically or financially closely related to it) and to their relatives and dependents in cases of need, such as illness, accident, disability, unemployment or other forms of hardship; this is not in the sense of mandatory benefits, but rather discretionary benefits of the foundation. On the other hand, the foundation aims to finance and provide contributions to tax-exempt personal pension institutions to which the founding company (as well as companies economically or financially closely related to it) are affiliated; whether these contributions relieve the founding company (or the affiliated companies) and/or the employees concerned, or whether they supplement the regular contributions. To the extent that these benefits finance employer contributions, this is only possible if corresponding reserves have been explicitly accumulated or if at least equally high employee contributions are financed at the same time. No benefits may be provided from the foundation's assets and income for which the founding company is legally or contractually obligated or which it usually pays as compensation for services rendered (such as cost-of-living allowances, family allowances, bonuses, anniversary gifts, etc.).