Page 59 - NovDefComp

MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution

Recordkeeping Operations System

Complementary Subservice Organization Controls (CSOCs)
MassMutual’s systems and the controls over DB and DC Recordkeeping Operations system processing
were designed with the assumption that certain control objectives can be achieved only if the CSOCs are
implemented by the subservice organizations. The description includes only the controls and related control
objectives of MassMutual and excludes the control objectives and related controls of the subservice
organizations. The application of such CSOCs by subservice organizations support the achievement of
control objectives identified in this report. The subservice organization control considerations presented
below should not be regarded as a comprehensive list of all of the controls that should be employed by the
subservice organizations.

External
Subservice Services Provided Related Control Complementary Subservice
Organization Controls
Objectives
Organization
DST DST Systems (DST) Control Objective 2, DST should have controls in
Automated Work DC and DB Plan place to ensure scanned
Distributor (AWD) Administration: batches are transferred into
Document Image Participant Maintenance AWD completely and
Handling and accurately and any errors are
Distribution is used for Control Objective 5, researched and resolved for
DC Plan Administration:
the scanning of timely electronic delivery to
hardcopy client and Distributions and MassMutual.
Payments
participant MassMutual
documents mailed to a Control Objective 6,
MassMutual address at DB Plan Administration:
DST’s headquarters to Distributions and
create electronic Payments
versions for electronic
distribution to Control Objective 7,
MassMutual Operations DB Plan Administration:
staff for processing. Distributions and
Payments
SE2 Effective 10/1/2019 to Control Objective 6, SE2 should have controls in
12/19/2019 SE2 was DB Plan Administration: place to ensure payments to
used to process and Distributions and participants are authorized
administer participant Payments and processed completely,
lump sum and repetitive accurately, and timely.
payments for a limited
number of DB plans.

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