One of the key findings of a new survey by CareerBuilder.com and the Wharton School of the University of Pennsylvania is that 28 percent of companies say they are sending an increasing number of high-skill, high-wage jobs overseas. Among the positions slated for increases: computer programmers and software developers. It's easy to see why companies offshore, based on the cost savings many of them say they achieve. Saving money remains the top motivator for offshoring, say 64 percent of survey respondents. Offshoring IT yields annual savings of $20,000 per head for most companies, with savings rising to $50,000 for 15 percent of employers.