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Defined Contribution and Defined Benefit Investment Transfers from Plans and Participants ..........29
DC Participant and Plan Investment Transfers.........................................................................29
DB Plan Investment Transfers ..................................................................................................30
Defined Contribution and Defined Benefit Compliance Testing and Plan Year End Reporting .........30
DC Compliance Testing ............................................................................................................30
DB Compliance Testing ............................................................................................................30
DB & DC Plan Year End Reporting...........................................................................................30
Control Objectives, Related Controls, and Tests of Operating Effectiveness ....................................30
Complementary User Entity Controls..................................................................................................31

SECTION IV – MASSMUTUAL’S CONTROL OBJECTIVES AND RELATED CONTROLS, AND KPMG
LLP TESTS OF CONTROLS AND RESULTS OF TESTS OF OPERATING EFFECTIVENESS.............32
Work of Others ....................................................................................................................................33
Completeness and Accuracy of Information .......................................................................................33
DC AND DB PLAN ADMINISTRATION: PLAN INSTALLATION............................................................................34
DC AND DB PLAN ADMINISTRATION: PARTICIPANT AND PLAN ADMINISTRATION AND MAINTENANCE...............38
DC PLAN ADMINISTRATION: ADMINISTRATIVE EXPENSES.............................................................................45
DC AND DB PLAN ADMINISTRATION: DEFINED CONTRIBUTION AND DEFINED BENEFIT VALUE RATES.............46
DC PLAN ADMINISTRATION: DISTRIBUTIONS AND PAYMENTS .......................................................................49
DB PLAN ADMINISTRATION: DISTRIBUTIONS AND PAYMENTS........................................................................60
DC AND DB PLAN ADMINISTRATION: CONTRIBUTIONS .................................................................................71
DC AND DB PLAN ADMINISTRATION: INVESTMENT CHANGES .......................................................................81
DC AND DB PLAN ADMINISTRATION: COMPLIANCE TESTING AND PLAN YEAR END REPORTING .....................85
SECTION V- OTHER INFORMATION PROVIDED BY MASSMUTUAL...................................................87
BUSINESS CONTINUITY PLANNING ..............................................................................................................88

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