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¦
What is an Annotated Bibliography? Some of your courses at Ashford University will require you to write an Annotated Bibliography. An Annotated Bibliography is a working list of referencesâbooks, journal articles, online documents, websites, etc.âthat you will use for an essay, research paper, or project. However, each reference citation is followed by a short summative and/or evaluative paragraph, which is called an annotation.