workingmother.

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I believe that the Dependent Care Assistance
Program is widely used by working parents and it is an important benefit.

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This year , Working Mother
gave particular weight to three issues: flexible scheduling, time off for new
parents and child care options.

This category deals with the rights, duties and responsibilities of parents concerning their children.

The basis for these rights are set out in the UN Convention on the Rights of the Child .

Problems with Child Protection Services and foster caregivers are also relevant, as are custody, guardianship and child support issues.

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Some employees may
have the opportunity to work from home occasionally or on a regular schedule.

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Specialty Chemical Leader Lauded for Flexible Work Arrangements,
Other Initiatives

MIDLAND, Mich. To help meet the demands of
working mothers' schedules, Wyeth employees have an opportunity to choose
their work schedules to give them greater flexibility.

The focus is on the parental side of the relationship.

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A global leader in silicon-based technology and innovation, offering more than
7,000 products and services , Dow Corning is equally owned by The Dow Chemical
Company (NYSE: DOWGLW). The
fact that we've been selected for the eighth consecutive year is testimony to
Wyeth's commitment to family-friendly programs that help employees manage both
personal and business responsibilities," says Robert Essner , Chairman,
President and Chief Executive Officer of Wyeth.

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Dow Corning is one of the companies working to eliminate this bias by
offering its working mother employees not just flexibility, but advancement
opportunities as well.
"Promoting work-life effectiveness is very important to us, especially for
working parents," said Dow Corning President and CEO Dr.

Wyeth Selected for Eighth Consecutive Year as One of Working Mother Magazine's '100 Best Companies for Working Mothers'

It is a leader in the discovery, development,
manufacturing, and marketing of pharmaceuticals, vaccines, biotechnology
products and non-prescription medicines that improve the quality of life for
people worldwide .

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"We
feel that if we create a supportive and flexible culture, not only will the
company get the best out of our talented employees, but so will our
customers.
Founded in 1979, Working Mother magazine reaches nearly 3 million readers
and is the only national magazine for career-committed mothers."
Wyeth is one of the world's largest research-driven pharmaceutical and
health care products companies.

Similar rights of other family members and caregivers are also included.

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This year's Working Mother magazine survey found that despite the growing
popularity of compressed work weeks, job-shares, telecommuting and other
workplace flexibility options, two out of three working mothers believe there
is still a stigma attached to using flextime options that their companies
allow .
She states, "These programs have helped me save money that my family can use
towards other necessities .

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The selection was based on detailed
responses to a 550-question application, which solicited information about the
number of work/life programs offered, the employee usage of such programs and
the representation of women throughout the Company. Only
a few of the "100 Best Companies" provide a dependent care subsidy.

The parental aspect in upholding children's rights under the convention is the central concept of this category.

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Stephanie Burns.

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MADISON, N.J.
Nearly half of Wyeth employees are women and increasing numbers of women are
fulfilling leadership roles in the Company.

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Wyeth provides a wide array of benefits to meet a variety of employee
needs, including the special needs of working mothers.

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Its 20-year
signature initiative, the Working Mother 100 Best Companies, is the most
important benchmark for work/life practices in corporate America." This is the eighth consecutive year
that Wyeth has received this honor. Wyeth offers a unique
dependent care subsidy as a matching contribution to an employee's Dependent
Care Spending Account. Wyeth also
provides on-site child care facilities in two of its locations and national
child care discounts, a tuition reimbursement program, training and
development opportunities, as well as a lactation program for mothers
returning to work following the birth of a baby. She's utilized Wyeth's
Tuition Reimbursement Program to pursue her Master's Degree in Human
Resources.

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The complete list of the Working Mother 100 Best Companies can be found at
http://www.com .com ) provides performance-enhancing
solutions to serve the diverse needs of more than 25,000 customers worldwide.

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"We salute Dow Corning for their efforts on behalf of working mothers, and
for making the 100 Best for the first time," said Carol Evans, CEO of Working
Mother Media.

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Dow Corning (http://www. During her tenure,
she has been promoted twice and now is a Human Resources (HR) Project Manager
in the Strategic Staffing Department.

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"It is my hope that other companies around the country learn
from the best and experience first-hand the value of flexibility as a business
imperative.
"We are pleased to be recognized again by Working Mother magazine.

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This benefit provides financial support to help meet
the high costs of dependent care for Wyeth employees and their families. The Company's major divisions include Wyeth
Pharmaceuticals, Wyeth Consumer Healthcare and Fort Dodge Animal Health.

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More than half of
Dow Corning's annual sales are outside the United States.

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Dow Corning has been
named to Working Mother magazine's 2005 list of the Working Mother 100 Best
Companies.

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"
To apply for the Working Mother 100 Best, Dow Corning provided Working
Mother magazine with detailed information on eight areas of work/life
including: childcare, culture, flexibility, parental leave, women's
advancement, total compensation, work/life culture, and family-friendly
programs. Dow Corning was also required to submit benefits
handbooks and results of employee surveys.
One female employee, who has worked for the Company for five years, has
used Wyeth's programs to aid in her career development. Each promotion has allowed her to gain
more experience and broaden her knowledge of HR. The Dependent Care Assistance Program is a benefit that helps
offset her child care costs by matching, dollar for dollar, up to $100/month.

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Dow Corning Named a 2005 Working Mother 100 Best Company by Working Mother Magazine

, Wyeth (NYSE: WYE)
announced today that it has been selected as one of Working Mother magazine's
"100 Best Companies for Working Mothers. In
addition, Wyeth offers adoption assistance benefits, paternity leave and a
LifeManagement Program that is designed to help employees resolve a broad
range of personal and dependent care issues, including elder care.

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"
In surveying the companies that applied for this year's list, particular
weight was given to questions in three areas: flexible scheduling, the most
critical benefit for working mothers; child-care options, because without them
parents can't work; and time off for new parents, because it's critical for
mothers to bond with their newborns without suffering professionally. Dow Corning completed a 550-question application, the most rigorous
of its kind, which checked the availability, tracking and usage of programs to
support working mothers, the accountability of managers to implement programs
and the successful advancement of women into top paying jobs, board positions
and management ranks.dowcorning .

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