Provision for the employees of the founding company, as well as those of economically or financially closely related companies, and for their dependents and survivors against the economic consequences of old age, death, and disability. The foundation may also provide support in special cases of need, such as illness, disability, accident, or unemployment. Furthermore, financing and payment of contributions by the founding company and by economically or financially closely related companies to tax-exempt employee benefit institutions to which they have joined or which they have established themselves.