This Practice Note provides a basic overview of. the implications of freezing a defined benefit. plan under the Employee Retirement Income. Security Act of 1974 (ERISA) and the Internal. Revenue Code (IRC) and explains some of the. issues that can arise after the plan is frozen. In the current economic climate more companies are freezing their.
Define annotation: a note added by way of comment or explanation; the act of annotating something â annotation in a sentence a note added by way of comment or explanation; the act of annotating somethingâ¦
annotation Bioinformatics A term of art referring to analysis and commentary added to sequence data in databases, which provide contextual information about coding and non-coding sequence within genes, patterning and motifs, similarities, known or predicted protein structure and function, and links to external data (e.g., clinical observations).