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 are used in order to add notes or more information about a topic. They can be used in a variety of ways and in a diverse amount of disciplines. It is common to see notes to explain content listed on a page or at the end of a publication. These notes can be added by the reader or printed by the author or publisher. Another common use of annotations is in an annotated bibliography which details the information about sources used to back up research. Annotated bibliographies should include summary information about the source, the value of the source, and an evaluation of the reliability.