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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution

Recordkeeping Operations

Description of the Defined Benefit and Defined

Contribution Recordkeeping Operations General

Information Technology Controls System

Scope of the Report

This report was prepared according to the American Institute of Certified Public Accountants standards and
related interpretations.
This report was developed by the Massachusetts Mutual Life Insurance Company (MassMutual or the
Company) management to communicate General Information Technology Controls (GITC) supported by
the Enterprise Technology and Experience business unit (ETX) applicable to recordkeeping operations
services provided by MassMutual to its Defined Benefit (DB) and Defined Contribution (DC) clients that
have plans supported on the Proprietary Recordkeeping System (PRS), Case Accounting System (CAS),
and Participant Accounting System (PAS),Investment Service Operations and DC only clients supported
on the FIS OMNI and DST TRAC recordkeeping systems.
This report documents MassMutual’s description of its GITC system applicable to DB and DC
Recordkeeping Operations systems for the period October 1, 2019 to September 30, 2020.
The scope of this report covers MassMutual’s General Information Technology Controls system and
includes control objectives and controls related to Application Change Management, System Software
Change Management, Physical Security and Environmental Controls, Logical Security, Job Processing and
Data Transmissions for the period October 1, 2019 through September 30, 2020.
MassMutual’s SOC 1 reports that address the business process control objectives associated with DB and
®
DC Recordkeeping Operations using the PRS, CAS, PAS, and Investment Service Operations systems for
the period October 1, 2019 through September 30, 2020, DC Recordkeeping Operations using the OMNI
and TRAC systems for the period October 1, 2019 through September 30, 2020 are available to
MassMutual clients and their auditors.

Background

MassMutual is a provider of defined contribution, defined benefit, and nonqualified deferred compensation
retirement products and services for corporate, union, Professional Employer Organizations (PEO),
nonprofit and governmental customers across the United States. MassMutual offers a full range of products
and services – from plan administration to customer communications – designed to simplify a complex
business. Solutions are provided through retirement plan professionals, consultants, and third-party
administrators. MassMutual has three primary service models:
DC full service investment and recordkeeping for profit sharing, money purchase, 401(k), 457
governmental and 403(b) plans.
DC investment and/or recordkeeping for 401(k) plans administered by Third-Party Administrators.
®
Controls associated with the services provided by TPAs are not part of this SOC 1 report
examination.
DB services for traditional plans and nontraditional plans such as cash balance plans and floor
offset arrangements. The variety of services offered includes actuarial valuation, benefit
calculation, and payment, consulting services and Form 5500 preparation.

MassMutual Defined Benefit and Defined Description of the System Provided by
Contribution Recordkeeping Operations System MassMutual
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