AARP has announced its list of the top 50 employers for workers over 50 for 2006. This is the sixth year that AARP has compiled this list.

AARP says that any employer with at least 50 employees was welcome to apply for a place on the list. Companies were reviewed in seven categories:

* Benefits
* Recruiting practices
* Workplace culture
* Continued opportunities
* Opportunities for retirees
* Organization statistics
* Innovative practices

The top best companies for workers over 50 as rated by AARP:

1 Mercy Health System WI
2 Lee Memorial Health System FL
3 Bon Secours Richmond Health System VA
4 Leesburg Regional Medical Center and The Villages Regional Hospital FL
5 Yale-New Haven Hospital CT
6 Volkswagen of America, Inc. MI
7 Massachusetts Institute of Technology MA
8 Oakwood Healthcare System, Inc. MI
9 First Horizon National Corporation TN
10 Hoffmann-La Roche Inc. NJ

To see the full list visit the AARP website.