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 annotated bibliography provides a brief account of the available research on a given topic. It is a list of research sources that includes concise descriptions and evaluations of each source. The annotation usually contains a brief summary of content and a short analysis or evaluation. Depending on your assignment you may be asked to reflect, summarise, critique, evaluate or analyse the source.