Cornell University, Scripps Health, and S. C. Johnson & Son are the top three employers for workers over the age of 50 in 2008, according to a ranking by AARP.

For the ranking, AARP looked at recruiting practices; opportunities for training, education and career development; workplace accommodations; alternative work options, such as flexible scheduling, job sharing, and phased retirement; employee health and pension benefits; and retiree work opportunities.

Cornell received high marks for offering a variety of health-related programs through the year, including health screenings in office buildings on campus, and computerized and in-person health counseling for those enrolled in its Health Program for Healthy Living. The university also has established a special program called Opportunities for Healthy Aging that provides older adults nine classes per week.

In addition, the university offers weight-loss workshops and stress-management programs. The university's wellness program also provides access to five fitness centers on campus, an ice skating rink and several swimming pools, along with group fitness and nutrition classes.

Rounding out the top 5 on AARP's 2008 Best Employers for Workers Over 50 are the YMCA of Greater Rochester (NY) and Lee Memorial Health System in Fort Myers, FL.

The National Institutes of Health (NIH) became the first federal agency to receive the AARP honor since the program began in 2001. NIH finished eleventh in the ranking.

AARP's 2008 Best Employers for Workers Over 50 follows:

1. Cornell University (Ithaca, NY)
2. Scripps Health (San Diego, CA)
3. S. C. Johnson & Son, Inc. (Racine, WI)
4. The YMCA of Greater Rochester (Rochester, NY)
5. Lee Memorial Health System (Fort Myers, FL)
6. Securian (St. Paul, MN)
7. First Horizon National Corporation (Memphis, TN)
8. Stanley Consultants (Muscatine, IA)
9. Bon Secours Richmond Health System (Richmond, VA)
10. Blue Cross Blue Shield Association (Chicago, IL)
11. National Institutes of Health (Bethesda, MD
12. Central Florida Health Alliance (Leesburg, FL)
13. Brevard Public Schools (Viera, FL)
14. Massachusetts Institute of Technology (Cambridge, MA)
15. Atlantic Health (Morristown, NJ)
16. TriHealth, Inc. (Cincinnati, OH)
17. Mercy Health System (Janesville, WI)
18. Adecco Group North America (Melville, NY)
19. Beaumont Hospitals (Royal Oak, MI)
20. L.L.Bean, Inc. (Freeport, ME)
21. Massachusetts General Hospital (Boston, MA)
22. Jennings Center for Older Adults (Garfield Heights, OH)
23. Blue Cross and Blue Shield of North Carolina (Durham, NC)
24. Virginia Commonwealth University (Richmond, VA)
25. Pinnacol Assurance (Denver, CO)
26. Saint Vincent Health (System Erie, PA)
27. National Rural Electric Cooperative Association (Arlington, VA)
28. Centegra Health System Crystal Lake, IL
29. Frankford Candy & Chocolate Co. (Philadelphia, PA)
30. Nashoba Valley Medical Center (Ayer, MA)
31. George Mason University (Fairfax, VA)
32. Wells Fargo & Company (San Francisco, CA)
33. Horizon Blue Cross Blue Shield of New Jersey (Newark, NJ)
34. Harvard University (Cambridge, MA)
35. Northern California Presbyterian Homes & Services (San Francisco, CA)
36. Manheim (Atlanta, GA)
37. ACUITY (Sheboygan, WI)
38. DentaQuest (Charlestown, MA)
39. The Aerospace Corporation (El Segundo, CA)
40. Express Personnel Services (Oklahoma City, OK)
41. Nevada Federal Credit Union (Las Vegas, NV)
42. Pepco Holdings Inc. (Washington, DC)
43. Michelin North America (Greenville, SC)
44. Intuitive Research and Technology Corporation (Huntsville, AL)
45. Pearson (Upper Saddle River, NJ)
46. CTTRANSIT (Hartford, CT)
47. Vanguard (Valley Forge, PA)
48. Centers for New Horizons (Chicago, IL)
49. Hanson Professional Services Inc. (Springfield, IL)
50. FINRA (Washington, DC)