Page 52 - NovDefComp

Opinion
In our opinion, in all material respects, based on the criteria described in MassMutual’s assertion:

a. the description fairly presents the Defined Benefit and Defined Contribution Recordkeeping Operations
System that was designed and implemented throughout the period October 1, 2019 to September 30,
2020;

b. the controls related to the control objectives stated in the description were suitably designed to provide
reasonable assurance that the control objectives would be achieved if the controls operated effectively
throughout the period October 1, 2019 to September 30, 2020, and subservice organizations and user
entities applied the complementary controls assumed in the design of MassMutual’s controls
throughout the period October 1, 2019 to September 30, 2020; and

c. the controls operated effectively to provide reasonable assurance that the control objectives stated in
the description were achieved throughout the period October 1, 2019 to September 30, 2020 if
complementary subservice organization and user entity controls, assumed in the design of
MassMutual’s controls, operated effectively throughout the period October 1, 2019 to September 30,
2020.
Restricted Use

This report, including the description of tests of controls and results thereof in section IV, is intended solely for
the information and use of management of MassMutual, user entities of MassMutual’s Defined Benefit and
Defined Contribution Recordkeeping Operations System during some or all of the period October 1, 2019 to
September 30, 2020, and their auditors who audit and report on such user entities’ financial statements or
internal control over financial reporting and have a sufficient understanding to consider it, along with other
information, including information about controls implemented by user entities themselves, when assessing the
risks of material misstatement of user entities’ financial statements. This report is not intended to be and should
not be used by anyone other than these specified parties.

November 19, 2020
New York, NY

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