Costs to employers are rising, but so are benefits at our 100 Best Companies, with 57 firms reporting increased budgets for work/life programs last year. Where’s that money going? The answers are as varied as our 100 Best: Nearly 90 percent sponsor backup child care, while 45 percent offer on-site child care. Our winners are strong believers in paid sick leave for all employees, full-time and part-time (89 percent), as well as phase-back programs for new moms (88 percent) and paid time off to volunteer (80 percent). These stellar employers know it’s not just about offering great programs but about making sure they have a culture that promotes these programs. That’s why 54 of our winning companies tie managers’ pay to women’s advancement rates—and five even penalize managers whose staffers don’t take their vacations. From adoption assistance (93 percent) and fertility treatment reimbursements (82 percent) to telecommuting and flextime (both 100 percent), these progressive companies are working hard to help working mothers—and their families—succeed.                                                                                                                                                                                                                                                                                2007 list         Contributors: Irene Chang, Ilisa Cohen, Melinda Dodd, Annie Finnigan, Tiffany Forte, Christina Frank, Wendy Gatsiounis, Susan Goldberg and Shaheen Pasha