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¦
1. annotation-a comment or instruction (usually added); his notes were appended at the end of the article; he added a short notation to the address on the envelope. notation, note. poste restante-a notation written on mail that is to be held at the post office until called for (not in the United States or Canada).