How this Section Is Organized
Health Care Flexible Spending Accounts (HCFSAs) and Dependent Care Flexible Spending Accounts (DCFSAs) are very similar and follow many of the same rules. To help you keep the rules straight, this section describes how HCFSAs and DCFSAs work, and then provides specific explanations of each of these two accounts.
Plan Documents Govern
The plan documents for The Pacific Gas and Electric Company Health Care Flexible Spending Account Plan and The Pacific Gas and Electric Company Dependent Care Flexible Spending Account Plan contain the detailed provisions of the Plans and govern the operation of the Plans. If a conflict exists between the Plan document and any other communications or documents, the Plan document shall govern the operation of the Plan.
The Employee Benefit Committee of PG&E Corporation is the Plan Administrator of the Health Care Flexible Spending Account Plan and the Dependent Care Flexible Spending Account Plan, and has the discretionary authority to interpret and construe the terms of the Plans, to resolve any conflicts or discrepancies between documents and to establish rules which are necessary or desirable for the administration of the Plans.