It's been very interesting to read all these responses. Let me pitch in my 2 cents. I am a 50 year old software industry guy, and so comparisons to the engineering discipline might not be apples to apples. But here goes...

- while it is refreshing for a 23 y.o. to be interested in retirement benefits you should realize the chances of you accruing 30 years with any single employer is quite slim. I have gone through several employers during my career and have amassed a good nest egg through investments, an IRA account, and multiple 401K plans. Bottom line: you can roll your own retirement plan.

- take a job which gives you the most bankable experience, regardless of the size of the company. You want this job to be a stepping stone to better things down the road.

- all things being equal, working for a smaller company is usually a lot more fun than working for a large company .. but of course it is more risky. I've worked for start ups that have gone bust. But the work I did for those firms have given me tremendous experience.

I work for a very large company now. At my age the security of this firm is very important to me. But I am at the latter years of my employment life and you are just starting.

Good luck.

_Lazza