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¦
Purpose. An annotated bibliography describes the field of research on a topic and should include sources that reflect the range of approaches to the subject. The annotations tend to do one or both of two things: Description: a descriptive annotation provides a brief overview of the text.