Comments can be assigned to a specific layer in the document. When the comment is associated with a layer showing or hiding the layer also affects the comments. You can either designate a layer as the Comments Layer, or Move Comments to a new layer. Comments that are associated with No Layer will be a part of the primary PDF content.
When a layer is designated as the comments layer all new comments going forward will be added to this layer
Note: Repeat steps 1-3 to undesignate the layer as the comments layer
Existing comments can be moved to a new layer using the properties dialog
Note: If the layer selected is currently hidden the annotation will disappear until the layer is displayed again.