Page 50 - NovDefComp

KPMG LLP
345 Park Avenue
New York, NY 10154-0102

Independent Service Auditor’s Report

To the Management of Massachusetts Mutual Life Insurance Company

Scope
We have examined Massachusetts Mutual Life Insurance Company’s (MassMutual or the Company) Defined
Benefit and Defined Contribution Recordkeeping Operations description of its system entitled “Description of
the Defined Benefit and Defined Contribution Recordkeeping Operations System” for processing user entities’
transactions throughout the period October 1, 2019 to September 30, 2020 (the description) and the suitability
of the design and operating effectiveness of the controls included in the description to achieve the related
control objectives stated in the description, based on the criteria identified in MassMutual’s Assertion (the
assertion). The controls and control objectives included in the description are those that management of
MassMutual believes are likely to be relevant to user entities’ internal control over financial reporting, and the
description does not include those aspects of the Defined Benefit and Defined Contribution Recordkeeping
Operations System that are not likely to be relevant to user entities’ internal control over financial reporting.

The information included in Section V, “Other Information Provided by MassMutual”, is presented by
management of MassMutual to provide additional information and is not a part of MassMutual’s description of
its Defined Benefit and Defined Contribution Recordkeeping Operations System made available to user entities
during the period October 1, 2019 to September 30, 2020. Information about MassMutual’s business continuity
planning and the impact of COVID-19 has not been subjected to the procedures applied in the examination of
the description of the Defined Benefit and Defined Contribution Recordkeeping Operations System and of the
suitability of the design and operating effectiveness of controls to achieve the related control objectives stated
in the description of the Defined Benefit and Defined Contribution Recordkeeping Operations System and,
accordingly, we express no opinion upon it.

MassMutual uses subservice organizations identified in Section III to perform some of the services provided to
user entities that are likely to be relevant to those user entities’ internal control over financial reporting. The
description includes only the control objectives and related controls of MassMutual and excludes the control
objectives and related controls of the subservice organizations. The description also indicates that certain
control objectives specified by MassMutual can be achieved only if complementary subservice organization
controls assumed in the design of MassMutual’s controls are suitably designed and operating effectively, along
with the related controls at MassMutual. Our examination did not extend to controls of the subservice
organizations and we have not evaluated the suitability of the design or operating effectiveness of such
complementary subservice organization controls.
The description indicates that certain control objectives specified in the description can be achieved only if
complementary user entity controls assumed in the design of MassMutual’s controls are suitably designed and
operating effectively, along with related controls at MassMutual. Our examination did not extend to such
complementary user entity controls, and we have not evaluated the suitability of the design or operating
effectiveness of such complementary user entity controls.

Service Organizations’ Responsibilities
In Section II, MassMutual has provided an assertion about the fairness of the presentation of the description
and suitability of the design and operating effectiveness of the controls to achieve the related control objectives
stated in the description. MassMutual is responsible for preparing the description and its assertion, including

KPMG LLP, a Delaware limited liability partnership and a member firm of
the KPMG global organization of independent member firms affiliated with
KPMG International Limited, a private English company limited by guarantee.