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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution Recordkeeping
Investment Service Operations System
Control Objectives, Related Controls, and Tests of Operating
Effectiveness
MassMutual has specified its control objectives and identified the controls to achieve these objectives.
These objectives have been determined by management of the Company by reference to, among other
information sources, the AICPA Audit and Accounting Guide for Employee Benefit Plans.
MassMutual control objectives and related controls are included in Section IV of this report “MassMutual’s
Control Objectives and Related Controls, and KPMG LLP's Tests Of Controls And Results of Tests of
Operating Effectiveness" and are an integral part of MassMutual's system description.
The Service Auditor has determined the nature, timing, and extent of testing to be performed. Further
information on the nature, timing, and extent of testing and results of testing is contained in Section IV.
MassMutual Defined Benefit and Defined Description of the System Provided by
Contribution Investment Service Operations MassMutual
System
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