Voluntary provision for the benefit of the company's employees, their dependents and survivors, supplementing the benefits of the AHV/IV and the mandatory occupational pension scheme against the economic consequences of old age, disability, death and hardship such as illness, accident or unemployment. The employer may also be included in the regulatory provision for the cases of old age, death and disability, provided that he is not treated more favorably than the employees. By decision of the foundation board, the personnel of companies economically and/or financially closely linked to the company may also be affiliated, provided that these companies make the necessary funds available to the foundation. The affiliation is made on the basis of a written affiliation agreement, which must be notified to the supervisory authority. The purpose of the foundation can also be fulfilled: through an autonomous pension fund, if the technical insurance requirements are met; through insurance contracts, whereby the foundation must be the policyholder and beneficiary; through a retirement savings plan with supplementary risk insurance. The foundation may also provide contributions, benefits or insurance premiums to other tax-exempt pension institutions established for the benefit of the beneficiaries.
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