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Pacific Gas & Electric (PCG)
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PCG » Topics » EMPLOYERS (As of January 1, 2005)

This excerpt taken from the PCG 10-K filed Feb 18, 2005.

EMPLOYERS
(As of January 1, 2005)

              —PG&E Corporation

              —All Participating Subsidiaries

    Participating Subsidiaries (as of January 1, 2005):

              —Pacific Gas and Electric Company

              —All U.S. subsidiaries of the above-named corporations

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APPENDIX B

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