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 Bibliography. What is an annotated bibliography and what secrets are there hiding behind this uninspiring title? An annotated bibliography is a list of literature references related to practically any type of published papers. Annotated means that it contains a small characterization of a cited source. It is a prevailing format of papers designed to familiarize an audience with the great amount of literary sources; bibliography also provides an approximate estimation of paper's value and relevance.