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 can be helpful to the researcher in evaluating whether the source is relevant to a given topic or line of inquiry. The purpose of an annotated bibliography is to reflect on the things that you have read in your research and begin to synthesize the ideas you have gathered.