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. An annotated bibliography is a bibliography that gives a summary of each of the entries. The purpose of annotations is to provide the reader with a summary and an evaluation of the source. Each summary should be a concise exposition of the source's central idea(s) and give the reader a general idea of the source's content.