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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution

Recordkeeping Operations System

Description of the Defined Benefit and Defined

Contribution Recordkeeping Operations System

Scope of the Report

This document was prepared according to the American Institute of Certified Public Accountants standards
and related interpretations.
Massachusetts Mutual Life Insurance Company (MassMutual or the Company) operates the following
Defined Benefit (DB) and Defined Contribution (DC) recordkeeping systems based on market segments.
The systems are as follows:

DB and DC Recordkeeping Systems using the Proprietary Recordkeeping System (PRS),
Participant Accounting System (PAS), and Case Accounting System (CAS) systems,
Tax Exempt Market DC Recordkeeping System using the FIS OMNIPlus (OMNI) DC
Recordkeeping System, and
Mid-Size Corporate Market DC Recordkeeping System using the TRAC, software-as-a-service
(SaaS) system.
This report was developed by MassMutual management to communicate information concerning services
provided to its DB and DC clients that have Plans supported on the PRS, CAS and PAS recordkeeping
systems. Therefore, it focuses on the significant business processes and controls that MassMutual
management has determined to be common for a majority of clients subscribing to its DB and DC
recordkeeping services and does not cover all aspects of the services provided or procedures followed.
The scope of this report does not include services that use the OMNI and TRAC recordkeeping systems.
Separate service organization reports are available for these systems.

The report describes MassMutual’s business process related control objectives for DB and DC
Recordkeeping Operations that use CAS, PAS and PRS systems throughout the period October 1, 2019
to September 30, 2020. General Information Technology Controls applicable to the MassMutual DB and
DC Recordkeeping Operations system are provided by the Enterprise Technology and Experience (ETX)
organization and are not addressed in this report but are described and examined in the Defined Benefit
and Defined Contribution Recordkeeping Operations General Information Technology Controls System
SOC 1 Report for the period October 1, 2019 through September 30, 2020, which is also available from
®
MassMutual. Investment Services Operations is responsible for non- guaranteed interest account (GIA)
pricing and trading activity. While not in scope for this report, an Investment Services Operations SOC 1 ®
Report for the period October 1, 2019 through September 30, 2020, which is also available from
MassMutual.

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