100% Health Care: Companies that pay 100% of an employee's health-care premium.

Onsite child care: Companies that provide an on-site child care center. (Note: Plante & Moran offers on-site child care only during tax season.)

Telecommuting: Companies that allow employees to telecommute or work at home as a regular work arrangement (i.e., where employees telecommute or work from home at least 20% of their time).

Job sharing: Companies that offer employees a job sharing program (e.g., two people share one job).

Compressed workweek: Companies that offer employees compressed workweeks (e.g., work four 10-hour days and take Fridays off) on a year-round, regular basis.

Fully paid sabbaticals: Companies that offer fully paid sabbaticals. (Note: Deloitte offers unpaid 4-week sabbaticals, and partially paid ones for up to 6 months. KPMG offers partially paid (20% pay) sabbaticals.)

Onsite gym: Companies that have an on-site fitness center.

Gym discounts: Companies that subsidize off-site fitness center memberships. (Note: Perkins Coie doesn't provide this benefit at all locations.)

Gay-friendly benefits: Companies that offer domestic partner benefits for same-sex couples (where permitted by law). (Note: Stew Leonard's offers domestic partners benefits to all same sex couples who are married. J.M. Smucker began offering domestic partner benefits to same-sex couples on Jan. 1, 2010. Chesapeake Energy added domestic partner benefits coverage for 2010.)

Gay-friendly policy: Companies that have a written non-discrimination policy that includes sexual orientation.

How we pick the 100 Best Companies