Eligible Dependents
You may also enroll your Eligible Dependents in the health care plans. Please note that federal law (Medicare Secondary Payer Provisions in Section 111 of the Medicare, Medicaid and SCHIP Extension Act of 2007 (42.U.S.C.1395y(b)(7)&(b)(8)) requires the Company to have Social Security numbers on file for all individuals enrolled in a PG&E-sponsored medical plan.
Eligible Dependents include:
  • Your legally married spouse, legally state-recognized common-law spouse, or registered domestic partner;
  • Your children who are under age 26, including stepchildren, children born during a registered domestic partnership, foster children, legally adopted children, and children for whom you have been permanently appointed legal guardianship by a court (does not include the legal wards of your spouse);
  • The children of your registered domestic partner who are under age 26, including legally adopted children (for employees and retirees only). Note that a child for whom your registered domestic partner is the legal guardian is not an eligible dependent;
  • Your disabled children or those of your spouse/registered domestic partner who are age 26 or older, who are certified as disabled by a Doctor of Medicine (M.D.) or Doctor of Osteopathy (D.O.), and who have been approved by a PG&E-sponsored medical plan provider for continued coverage before they reach age 26. For more information, please contact the Member Services department of the medical plan in which you are enrolled (see "Disabled Dependents", for more information); and
  • Your family member or registered domestic partner if you are both Management and/or Administrative & Technical employees or you are both retirees. You each have the option of electing coverage as an "employee" or "retiree," or you can be covered as a "dependent" of the other. However, you may not be covered as both. Management and Administrative & Technical employees may not cover Union-Represented employees and visa-versa.
Domestic Partners (Retirees Only)
Domestic partners of Retirees are eligible for coverage under the Company's-sponsored medical plan. Both same-sex and opposite-sex domestic partners are recognized. To be eligible for domestic partner benefits, the domestic partnership must be registered with a government entity (e.g., the City and County of San Francisco), pursuant to state or local law authorizing such registration. For a partial list of municipalities that currently offer a domestic partner registry, you can request a copy of "Your Guide to Domestic Partner/Same-Sex Spouse Benefits at Pacific Gas and Electric Company" by calling the PG&E Benefits Service Center at 866-271-8144 (open weekdays from 7:30 a.m. to 5 p.m. Pacific time).
If you wish to cover your domestic partner under any Company-sponsored benefit plans, you must contact the PG&E Benefits Service Center within 31 days of your registration date to enroll your domestic partner. If you fail to do so, you must wait until the next Open Enrollment period to enroll your domestic partner. You may be required to provide proof of domestic partnership.
Tax Implications of Coverage for Your Domestic Partner, or Children of Your Domestic Partner
Federal Taxes
The value of coverage provided to your domestic partner, or any covered dependent children of a domestic partner is treated as income to you for federal tax purposes. The Company will report the value of the benefits as income on your Form W-2 and will withhold federal income and employment taxes. The amounts taxable to you can be substantial.
An exception to these income reporting and withholding rules applies if your domestic partner, and/or children of your domestic partner are your tax dependents under Internal Revenue Code section 152, as amended by Code section 105(b).
Note: Many registered domestic partners do not qualify as tax dependents. However, if your enrolled, registered domestic partner, or his or her enrolled child(ren) are your tax dependents and you complete a Certification of Tax Dependency form, the value of the health care benefits will not be reported as taxable income. You must complete a new certification each year. If you do not receive a Certification of Tax Dependency form for the upcoming tax year, please call the PG&E Benefits Service Center to request a form. Forms received after the last day of the year will not be processed until the first of the following month after receipt.
You are encouraged to consult a tax professional before claiming that your domestic partner and/or the children of your domestic partner qualify as your tax dependents.
California Taxes
For California income tax purposes, the value of the health care benefits provided for your domestic partner and your domestic partner's dependents may be excluded from your taxable income if your partnership is registered with California's Secretary of State and if certain other conditions are met. Please contact your tax advisor and the PG&E Benefits Service Center for more information.
If you reside in a state other than California that recognizes domestic partners, you must satisfy that state's registration requirements. Exemption of state income tax on the imputed income will be based on that state's tax code.
You are encouraged to consult a tax professional before claiming that your domestic partner and/or the children of your domestic partner qualify as your tax dependents.
Retirees can find out more about eligibility and general information regarding taxation of benefits by requesting a copy of "Your Guide to Domestic Partner/Same-Sex Spouse Benefits at Pacific Gas and Electric Company by calling the PG&E Benefits Service Center at 866-271-8144 (open weekdays from 7:30 a.m. to 5 p.m. Pacific time). However, Retirees are encouraged to seek advice from a tax professional for any questions they may have.