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 involves writing in the book, engaging the author in conversation, questioning, and clarifying main points. The following supplies make the exercise run much more smoothly: 1  Post-it Notes: If the book belongs to a school, library, or someone else, use Post-it notes.  Highlighter: Yellow works best.