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SCOTT JAGOW: Where’s the best place to work if you’re a mom? Working Mother magazine came out with the list this morning of its favorite 100 companies. Nancy Marshall Genzer breaks it down for us.

NANCY MARSHALL GENZER: Twenty eight of the magazine’s top 100 companies are in the financial services sector, including three of the top four accounting firms in the U.S.

Ernst and Young came in third. It offers free breast pumps, along with free visits with a child psychologist. All but two companies on the list allow job sharing.

Working Mother Media CEO Carol Evans sums up the other perks.

CAROL EVANS:“They all have major programs that address issues of child care, maternity leave and time off and of course that all important issue of flexibility in the workplace.”

The magazine booted three of last year’s top 10 companies farther down the list. Eighteen firms made the top 100 for the first time.

In Washington, I’m Nancy Marshall Genzer, for Marketplace.