FORTUNE Small Business magazine last year quoted an estimate from the American Association of Retirement Persons that the number of older entrepreneurs will rise: "First, boomers will accelerate the growing acceptance of working from home, adding to the 25 million Americans already in bunny slippers. Second, a corporate brain drain could mean that small businesses will be able to tap into the expertise of some seasoned free agents at less-than-corporate prices."

If you're not interested in your own business, AARP compiles a "Best Employers For Workers Over 50" list each year. Here are the latest top 10, in AARP's view:

1. The Charles Stark Draper Laboratory
   Cambridge, MA
   Engineering, Research, and Development
   WOW FACTOR: In addition to Draper's age-friendly recruiting practices (70 percent of flexible-hours employees are retirees), the company sponsors workshops for 50+ employees that cover healthy lifestyles and estate planning. There's a generous undergraduate tuition reimbursement, and master's degree programs related to work are paid in full. Plus, employees can phase into retirement (and collect retirement benefits) while working part-time.
   
   
2. Deere & Company
   Moline, IL
   Agricultural and Forestry Equipment
   WOW FACTOR: Full-time employees at Deere pay only 11 percent of the cost for health, dental, vision, and prescription drug coverage, while part-time workers also receive highly subsidized benefits for working as little as one hour per week. Add in stock options and a "catch-up" program for 50+ workers saving for retirement, and it's clear why the company's annual turnover rate for older employees is less than 1 percent.
   
   
3. Scripps Health
   San Diego, CA
   Health Care
   WOW FACTOR: Scripps sponsors on-site training and leadership development programs, including the Generation Chasm workshop, which addresses the challenges of an intergenerational workplace. The organization's 401(a) plan also reflects a commitment to its mature workers: employees with 20 or more years of service who contribute 3 percent are matched at a whopping 200 percent.
   
   
4. Principal Financial Group
   Des Moines, IA
   Financial Services
   WOW FACTOR: Principal's on-site counselors provide confidential assistance with interview preparation, networking, and career transitions. Another noteworthy perk: the company's Working Caregiver Leave program allows employees to return to work at half-time status for 12 weeks following a family leave -- while receiving full benefits.
   
   
5. Pitney Bowes
   Stamford, CT
   Mail and Document Systems and Services
   WOW FACTOR: Regular employees 45 and older can take advantage of REAP (the Retirement Education Assistance Program), an educational subsidy that can be used to explore second-career options or hobbies, as well as to learn about finances and investments. A no-cap tuition reimbursement can be tapped to fund undergraduate and advanced degrees.
   
   
6. Volkswagen of America
   Auburn Hills, MI
   Auto Manufacturer
   WOW FACTOR: Employees with 25 years of service receive a tax-free service award of one month's salary; at 35 years the award rises to two months'. A referral-reward program compensates older workers who recommend new hires to the company, and both employees and retirees are offered hefty discounts on new or used Volkswagens—up to two a year.
   
   
7. SSM Health Care
   St. Louis, MO
   Health Care
   WOW FACTOR: SSM not only actively hires older workers (16 percent of its new hires last year were over 50); it also strives to keep them. More than half of SSM's executives are 50 or older, and 60+ employees who have five or more years of vesting service can receive their pensions while continuing to work.
   
   
8. Scottsdale Healthcare
   Scottsdale, AZ
   Health Care
   WOW FACTOR: Scottsdale employees can phase into retirement by exploiting its seasonal work option—taking up to six months of the year off while still receiving benefits, and working full-time or part-time the rest of the year. A generous leave-of-absence policy allows employees up to 24 months off to care for a dependent.
   
   
9. Lincoln Financial Group
   Philadelphia, PA
   Financial Services
   WOW FACTOR: Along with flextime and job-share arrangements, Lincoln offers extensive telecommuting options and compressed work schedules. Workers with disabilities are provided special office accommodations, and "sandwich generation" employees have access to an eldercare support group.
   
   
10. Beaumont Hospitals
    Southfield, MI
    Health Care
    WOW FACTOR: Beaumont's department of "Workability" performs on-site job analyses to determine the needs of older employees or those with disabilities, assisting with job redesign and workplace accommodation when necessary. Employees and retirees have access to highly subsidized health insurance; full-time employees pay only 6 percent of the premium and retirees pay 50 percent.
    
    

For more information and the full AARP list of 50 companies, click here.