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¦
Annotated is defined as a document that has references to explanations, additional information and citations. An example of an annotated edition is a book with numbers throughout referencing extra information provided at the end of the chapter or book. The definition of annotated means notes of explanation or important information are added to a piece of writing. An example of annotated is when a writer has entered additional information to the traditional citation-only information in footnotes.