How this Section Is Organized
HCRAs and DCRAs are very similar and follow many of the same rules. HSAs operate differently from the other two accounts. To help you keep the rules straight, this section first describes how HCRAs and DCRAs work, and then provides specific explanations of each of these two accounts. Then we explain how HSAs work.
Plan Documents Govern
The plan documents for The Pacific Gas and Electric Company Health Care Reimbursement Account Plan and The Pacific Gas and Electric Company Dependent Care Reimbursement 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 Reimbursement Account Plan and the Dependent Care Reimbursement 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.