I have survivor’s guilt as I watch talented friends lose their jobs. But I applaud the businesses that realize this is the most critical time to support working families.

I don’t know a single company in this country that hasn’t had to make cuts, both in staff and operating budgets, to survive this historic economic crisis. I’ve been deeply saddened to see many talented colleagues lose their jobs. So many industries have suffered—including nonprofits and foundations (my husband works for one), which have had to either close their doors or slash staff and budgets as they’ve watched funding disappear and financial holdings shrink substantially. But a critical difference for me is whether a company has the smarts—and the courage—to maintain its family-friendly benefits.

Yes, I have survivor’s guilt, even as I feel gratitude that I have a job and can keep working to fulfill myself and help provide for my family. And I’m proud that my employer has kept up its strong support for its working mom employees. Our work-life benefits and policies have remained intact. We enjoy flexibility—we can take time to see our kids’ holiday performances or take them to the doctor when the flu hits. We still have a good health care plan. And we’re encouraged to take our paid sick days when needed and use our vacation days.

I’m also gratified that our 2009 100 Best Companies are committed to retaining their impressive roster of family-friendly benefits and programs. These businesses earn a place on our list because they’re dedicated to attracting and retaining talented working parents, and have the attractive policies to do just that. What’s even more impressive is that they don’t trim these policies in tough economic times. They understand that family friendly is a workplace imperative—an essential rather than a bonus. And when the economy recovers, these companies will be ready to soar.

“Addressing the needs of working families is integral to keeping our country on a path toward sustainable long-term growth and success,” David Zaslav, the CEO at Discovery Communications, one of our 100 Best Companies, told us recently. “This means placing a priority on flexibility to enable a healthy work-life balance [and] access to high-quality health care and wellness programs....” As for longtime 100 Best Company IBM, beyond the promise to keep up its pioneering leadership in work-life policy, “we are also committed to making our workplace smarter: investing in child-care and elder-care programs for our employees,” said Sam Palmisano, the tech giant’s president and CEO. Bob Moritz, U.S. chairman and senior partner of Best Company PricewaterhouseCoopers, summed it up pretty well: “This economic environment requires that we be even more creative about how we support our people—including our working parents.”

Our 100 Best Companies have proven their commitment to working moms through the years, so I have hope that the future for their staffers will be one of continued flexibility and work-life balance. At Working Mother, we try to live up to a family-first creed. We hold up our Best Companies list as an example for the rest of the business world to follow. I’d like to know how it’s going for all of you. Do your places of work understand your needs as a working mom? Do they try to instill a family-friendly culture? How’s it going during this continued economic crush? We want to hear from you!

Barbara Turvett is Deputy Editor of Working Mother.