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¦
What is an annotated bibliography? An annotated bibliography or annotated bib is a bibliography (a list of books or other works) that includes descriptive and evaluative comments about the sources cited in your paper. These comments are also known as annotations. An annotated bibliography entry consists of two components: the Citation and the Annotation.