McGladrey & Pullen, an accounting and consulting firm based in Anaheim, Calif., surveyed 214 companies -- most of them with revenues of less than $10 million -- to find out how their employee benefits stacked up against those of large companies. In general, half as many small companies offer what the large companies do.

% of Small % of Large

Companies Companies

Offering Offering

Life insurance 50% 96%

Education reimbursement 41 94

Long-term disability 25 48

Cafeteria plans 15 41

401(k) plans 20 36

Source: McGladney & Pullen, Anaheim, Calif., 1990.