Who offers better benefits: men or women? It depends. Small firms owned by men are more generous with traditional bennies, a survey conducted this spring for MassMutual found--possibly because male-owned businesses tend to be older. But women do better in some areas, notably flextime and profit-sharing. They're also ahead--9% to 3%--in offering child care. But they're behind 61% to 60% in parental leave.
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