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¦
How to Annotate an Article. Annotation refers to the process of highlighting a text and taking notes in the text. It is an important part of academic research and collaborative editing. Use the general annotation notes with the annotation format of your choice. You can annotate an article by hand, on a PDF or with an online note-taking program.