The GAC allows you up front (or as close as they can) seats. Be sure and "check in" the the CM when you get in line for a show. We have run into a few CMs that can't seem to get their head around the difference between a wheel-chair need and a HOH need, but in general the CMs are very good about sitting you up front. They tend to have you step to the side and they then either sit you in the "special" seats or lead you in ahead of time.
We found the GAC most effective in kids shows, like Pocahontas, Lion King, Nemo, Little Mermaid, or (this dates us) Bear in the Big Blue House (I forget what it is now). Things like Honey I shrunk the audience didn't matter so much (and NO hearing aids during this one!). Things where "talking" mattered, and where it was more kid friendly was where we got up close. Also, tipping off characters helped because they made more eye contact.
DD11 gets frustrated on "narrated" rides like the train in MK where she can't hear as well. OTH, she is able to turn off her "ears" in shows she hates (but we drag her to)....like France (she naps through that one).
We always carried a zip lock bag for "wet" rides or where she might play in the water or when it rains.....no sense losing expensive hearing aids.
DD11 does really, really well. We have gotten better over the years with dealing with the hearing. She has a horrible speech issue, too. She gets 2x speech therapy at school and then we pay for audioverbal therapy through private speech/lang therapist as well- she has been seeing her speech therapist privately since she was 2! Since her hearing is progressive, and it recently dropped again, her speech is a little worse.....God knows how junior high will go next year. I have three older kids and I hated junior high with "typicals".....but I have faith in the school and the staff.
If you need more information on HOH issues, be sure and try the
http://www.listen-up.org/ website and yahoo group. I find great comfort in the discussion and support from other parents. There is also likely a Hands and Voices group in your state, as well.
God Bless and good luck. Surprisingly, our kids are incredibly adaptable and compensate for whatever difficulty that is set in front of them....DD11 is a straight A student in spite of her hearing loss. She plays sports, rides horses, and has friends (or, as we call them, As the 5th grade turns cast members). She is a great kid- just a little hard of hearing (okay, REALLY hard of hearing). Oh, and we DO have to endure Hannah Montana and the Wizards of Waverly place at an ungodly decibel. I can't wait till she moves on to better TV viewing!