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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution

Recordkeeping Operations System

Controls Specified by
MassMutual Business Testing Performed by KPMG LLP and Results of Tests

9.3 For plans that utilize MassMutual Inspected the annual Form 5500 reporting package (DB) and
Form 5500 and Schedules entries in the CTRS Database (DC) for sign-offs and associated
preparation services, a Testing 5500 Summary Action Lists if applicable for a selection of
Specialist (DC) or Plan Analyst (DB) eligible plans, and determined that a Testing Specialist (DC) or
reviews the 5500 Reporting Package Plan Analyst (DB) reviewed the 5500 Reporting Package to
to determine that the schedules and determine that information was complete as evidenced by
attachments are complete. The DC entries in the CTRS Database for DC plans and evidenced by
review is evidenced by entries in the entries in the class listings and notification by email to the FSA
CTRS Database. The DB review is for DB plans.
evidenced by entries in the Class
listings and notification by email to No Exceptions Noted.
the FSA. (DB & DC)

Complementary User Entity Controls

Plan Sponsors should have controls in place to return a complete and accurate plan census
questionnaire to MassMutual.

Plan Sponsors should have controls in place to for ensure that they receive and review test results
and authorizing any necessary correcting action. Plan Sponsors are responsible for reviewing the
annual financial reports provided by MassMutual to determine whether the reports are complete and
accurate. Any changes needed should be reported timely to MassMutual.

MassMutual Defined Benefit and Defined Control Objectives, Related Controls and Tests of
Contribution Recordkeeping Operations System Operating Effectiveness
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