IBM RANKS TOPS IN CORPORATE BENEFITS

Which company offers the most generous benefit package in the United States? MONEY magazine says it's International Business Machines Corporation. Among the unusual features are up to three years of personal leave and five years of education leave, with benefits. Employees also have up to $50,000 lifetime disabled-child assistance.

IBM, Aetna Life & Casualty, AT&T, and the Du Pont Company offer work at home programs. Eastman Kodak, Quaker Oats, AT&T, American Express, and Xerox offer job sharing.