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¦
Annotations is a new feature from Java 5. Annotations are a kind of comment or meta data you can insert in your Java code. These annotations can then be processed at compile time by pre-compiler tools, or at runtime via Java Reflection. Here is an example of class annotation: The class TheClass has the annotation @MyAnnotation written ontop. Annotations are defined like interfaces.