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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution Recordkeeping

Investment Service Operations System

Complementary Subservice Organization Controls (CSOCs)

MassMutual’s systems and the controls over Investment Service Operations system processing were
designed with the assumption that certain control objectives can be achieved only if the CSOCs are
implemented by the subservice organizations. The description includes only the controls and related control
objectives of MassMutual and excludes the control objectives and related controls of the subservice
organizations. The application of such internal controls by subservice organizations is necessary to achieve
certain control objectives identified in this report. The subservice organization control considerations
presented below should not be regarded as a comprehensive list of all of the controls that should be
employed by the subservice organizations.

External
Subservice Services Provided Related Control Complementary Subservice
Objectives
Organization Controls
Organization
SSC State Street Control Objective 1, State Street Corporation
Corporation (SSC) is Pricing (SSC) should have controls
used for pricing in place to ensure that Unit
calculations for portfolio Values are calculated
investment accounts. accurately and transmitted to
MassMutual completely,
accurately and timely. Any
discrepancies should be
researched and resolved
timely.

RTC Reliance Trust (RTC) Control Objective 1, Reliance Trust (RTC)
is used for pricing should have controls in place
calculations for unitized Pricing to ensure unit values are
plans’ customized accurately calculated for plan
investments. level unitized accounts which
include, but not limited to,
collective trusts and
company stock prices.
Additionally, RTC should
have controls to ensure
these prices transmitted to
MassMutual completely,
accurately, and timely. Any
discrepancies should be
researched and resolved
timely.

All third party subservice organizations contracted by MassMutual undergo stringent review prior to
acceptance. Additionally, MassMutual obtains SOC 1 reports as available from subservice organizations
®
which are reviewed for control weaknesses that could potentially impact MassMutual’s business processing
and to identify any ‘complementary user entity’ controls identified by the subservice providers that
MassMutual may need to address to help ensure the successful achievement of the subservice
organization’s control objectives.

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