"Even these tough economic times haven't swayed the commitment of our forward-thinking 100 Best companies," said Working Mother Editor-in-Chief Jill Kirschenbaum. "In fact, the magazine finds that companies have increased benefits -- ranging from child-care programs to massages to take-home dinners straight from the company cafeteria -- in order to cut stress and keep employees healthy."

Factors considered in rating companies included policies on work/life, women's advancement and company culture. Particular weight was given to flexible scheduling, advancement of women, and child-care options.

The top 10 companies were Abbott Laboratories, Booz Allen Hamilton, Bristol-Myers Squibb Company, Eli Lilly and Company, Fannie Mae, General Mills, IBM Corporation, Prudential Financial Inc., S. C. Johnson & Son, Inc., and Wachovia Corporation.

Forty-five of those that made the list are financial and professional services companies, with Wachovia Corp. getting top marks in the category. Wachovia also received top honor as the most family-friendly/company culture.

All four large accounting firms made the list: Deloitte & Touche, KPMG, PricewaterhouseCoopers, and Ernst & Young. Consulting firm Accenture made its debut on the list.

New trends included afterschool programs for teens and tweens in daycare centers, support groups for parents, and fitness programs.

Kirschenbaum called these changes "common sense on the part of the companies," because both employees and employers benefit. "When an employee's personal life runs smoothly, her productivity continues uninterrupted," she said, pointing to such cutting-edge offerings as sending a trained caregiver to the employee's home when her child is sick. "These programs markedly cut absenteeism."

Kirschenbaum added that companies are responding to pressures from both men and women in Generations X and Y for a more balanced life.

The complete list of the 100 Best Companies for Working Mothers appears in the October issue of Working Mother.

The 100 Best companies offered services above and beyond the national average company:

• 100% of 100 Best offer flextime vs. 55% companies nationwide
• 99% of 100 Best offer an employee assistance program vs. 67% nationwide
• 98% of 100 Best offer elder-care resource and referral services vs. 20% nationwide
• 96% of 100 Best offer child-care resource and referral services vs. 18% nationwide
• 94% of 100 Best offer compressed workweeks vs. 31% nationwide
• 93% of 100 Best offer job-sharing vs. 22% nationwide
• 77% of 100 Best offer therapeutic massages vs. 11% nationwide
• 47% of 100 Best sponsor sick-child care vs. 7% nationwide
• 44% of 100 Best offer before/afterschool care vs. 4% nationwide
• 39% of 100 Best offer paid paternity leave vs. 12% nationwide
• 27% of 100 Best offer paid maternity leave beyond the short-term disability period vs. 14% nationwide

See which companies in your state made the Best 100 list: http://www.workingmother.com/pr_10_23_100bestfactsheet.shtml