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¦
Three Parts: Sample Annotated Bibliographies Citations Annotations. An annotated bibliography is a list of citations to books, articles and documents. Each citation is you note is followed by a brief descriptive paragraph, which is called the annotation. A properly researched and prepared annotated bibliography instructs readers about the accuracy and the quality of the sources cited.