(January 23, 2011) MONTVALE, N.J. — For the second straight year Mercedes-Benz USA (MBUSA) has been ranked one of the "100 Best Companies to Work For" by Fortune magazine in its14th annual survey, which appears in the Feb. 7th issue.

In its second year as an entrant, MBUSA's 2011 ranking of No. 15 — up from No. 49 last year — is the sole automaker on the list and No. 8 among small organizations with less than 2,500 associates.

"While each milestone is impactful, this particular one is especially rewarding because it is based on employee feedback; the company forged ahead as a unified team to emerge from the current economic crisis into a leadership role," stated Ernst Lieb, President and CEO, MBUSA. "It's a reflection of what it is like to work at MBUSA - a community where associates feel a sense of belonging and kinship, literally embodying the slogan 'the best or nothing.' "

To pick the 100 Best Companies to Work For, Fortune partners with the Great Place to Work Institute to conduct the most extensive employee survey in corporate America. Three hundred eleven companies participated in this year's survey.

Two-thirds of a company's score is based on the results of the Institute's Trust Index survey, which is sent to a random sample of employees from each company. The survey asks questions related to their attitudes about management's credibility, job satisfaction, and camaraderie.

The other third of the scoring is based on the company's responses to the Institute's Culture Audit, which includes detailed questions about pay and benefit programs and a series of open-ended questions about hiring practices, internal communications, training, recognition programs and diversity efforts.