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the complementary controls assumed in the design of MassMutual’s controls throughout the period
October 1, 2019 to September 30, 2020; and
c. the controls operated effectively to provide reasonable assurance that the control objectives stated in
the description were achieved throughout the period October 1, 2019 to September 30, 2020 if
complementary subservice organization controls, assumed in the design of MassMutual’s controls,
operated effectively throughout the period October 1, 2019 to September 30, 2020.

Restricted use
This report, including the description of tests of controls and results thereof in Section IV, is intended solely for
the information and use of management of MassMutual, user entities of MassMutual’s Defined Benefit and
Defined Contribution Investment Service Operations System during some or all of the period October 1, 2019 to
September 30, 2020, and their auditors who audit and report on such user entities’ financial statements or
internal control over financial reporting and have a sufficient understanding to consider it, along with other
information, including information about controls implemented by user entities themselves, when assessing the
risks of material misstatement of user entities’ financial statements. This report is not intended to be and should
not be used by anyone other than these specified parties.

November 19, 2020
New York, NY

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