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¦
You have just been given an assignment to write an annotated bibliography. Before you begin, you need to know what exactly an annotated bibliography is and how to get started. First, what is an annotation? An annotation is more than just a brief summary of an article, book, Web site or other type of publication.