Any benefit a company offers should be available to everyone equally. And if that benefit can't be provided to some for whatever reason, those people should be able to opt to get a cash payout for the cost of providing the benefit. If you offer babysitting services and I choose not to use them, I should be able to spend that money elsewhere regardless of whether I have a kid. Same goes for your health insurance plan, your retirement savings, etc. The less involved my employer is in my personal life the better.