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¦
An annotation is a metadatum (e.g. a comment, explanation, presentational markup) attached to text, image, or other data. Often, annotations make reference to a specific part of the original data. 1 Literature and education 1.1 Textual scholarship.