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¦
Updated May 05, 2017. An annotation is a note, comment, or concise statement of the key ideas in a text or a portion of a text and is commonly used in reading instruction and in research. In corpus linguistics, an annotation is a coded note or comment that identifies specific linguistic features of a word or sentence. One of the most common uses of annotations is in essay composition, wherein a student might annotate a larger work her or she is referencing, pulling and compiling a list of quotes to form an argument.