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 annotated bibliography is a list of citations to books, articles, and documents. Each citation is followed by a brief (usually about 150 words) descriptive and evaluative paragraph, the annotation.reating an annotated bibliography calls for the application of a variety of intellectual skills: concise exposition, succinct analysis, and informed library research.