Looking through the list of employee benefits at tech start up basecamp, I was struck by the fact that the company treats its employees like grown ups. Employees are given wide latitude to choose how to spend allowances, and there isn't a one-size-fits all approach. The goal is clearly to offer benefits that are relevant and helpful. I would love to see how this affects retention rates, profits, customer service and employee engagement. 

(Aside - is it still a "start up" if it was founded in 18 years ago?)