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KPMG LLP
345 Park Avenue
New York, NY 10154-0102

Independent Service Auditor’s Report

To the Management of Massachusetts Mutual Life Insurance Company

Scope
We have examined Massachusetts Mutual Life Insurance Company’s (MassMutual or the Company) Defined
Benefit and Defined Contribution Recordkeeping Operations description of its system entitled “Description of
the Defined Benefit and Defined Contribution Investment Service Operations System” for processing user
entities’ transactions throughout the period October 1, 2019 to September 30, 2020 (the description) and the
suitability of the design and operating effectiveness of the controls included in the description to achieve the
related control objectives stated in the description, based on the criteria identified in MassMutual’s Assertion
(the assertion). The controls and control objectives included in the description are those that management of
MassMutual believes are likely to be relevant to user entities’ internal control over financial reporting, and the
description does not include those aspects of the Defined Benefit and Defined Contribution Investment Service
Operations System that are not likely to be relevant to user entities’ internal control over financial reporting.

The information included in Section V, “Other Information Provided by MassMutual”, is presented by
management of MassMutual to provide additional information and is not a part of MassMutual’s description of
its Defined Benefit and Defined Contribution Recordkeeping Investment Services Operations System made
available to user entities during the period October 1, 2019 to September 30, 2020. Information about
MassMutual’s business continuity planning and the impact of COVID-19 has not been subjected to the
procedures applied in the examination of the description of the Defined Benefit and Defined Contribution
Investment Service Operations System and of the suitability of the design and operating effectiveness of
controls to achieve the related control objectives stated in the description of the Defined Benefit and Defined
Contribution Investment Service Operations System and, accordingly, we express no opinion upon it.

MassMutual uses subservice organizations identified in Section III to perform some of the services provided to
user entities that are likely to be relevant to those user entities’ internal control over financial reporting. The
description includes only the control objectives and related controls of MassMutual and excludes the control
objectives and related controls of the subservice organizations. The description also indicates that certain
control objectives specified by MassMutual can be achieved only if complementary subservice organization
controls assumed in the design of MassMutual’s controls are suitably designed and operating effectively, along
with the related controls at MassMutual. Our examination did not extend to controls of the subservice
organizations and we have not evaluated the suitability of the design or operating effectiveness of such
complementary subservice organization controls.

Service Organization’s Responsibilities
In Section II, MassMutual has provided an assertion about the fairness of the presentation of the description
and suitability of the design and operating effectiveness of the controls to achieve the related control objectives
stated in the description. MassMutual is responsible for preparing the description and its assertion, including
the completeness, accuracy, and method of presentation of the description and assertion, providing the
services covered by the description, specifying the control objectives and stating them in the description,
identifying the risks that threaten the achievement of the control objectives, selecting the criteria stated in the
assertion, and designing, implementing, and documenting controls that are suitably designed and operating
effectively to achieve the related control objectives stated in the description.

KPMG LLP, a Delaware limited liability partnership and a member firm of
the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee.