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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution

Recordkeeping Operations System

Plan Sponsors via an addendum to the Services Agreement or other appropriate notification prior to
processing a plan-level investment transfer initiated by MassMutual.

DB Plan Investment Transfers
Plans that have elected periodic rebalancing in accordance with client authorization and direction as
outlined in the Services Agreement and also Investment Transfers initiated by a Plan Sponsor request are
received by mail, e-mail, or fax and are reviewed for completeness and authorization by an independent
team member to determine that they are in good order before processing in CAS or Matrix. An independent
team member reviews the transactions after input for authorization, to determine they were processed
accurately on CAS or Matrix for manual Trade Tickets only.
A master database is reviewed monthly by recordkeeping operations associates to determine that all plans
that opted for periodic rebalancing were rebalanced.

Defined Contribution and Defined Benefit Compliance Testing and
Plan Year End Reporting

DC Compliance Testing
MassMutual creates and sends a census to plans that utilize MassMutual Testing Services for the sponsor
to validate and to update certain plan data required to perform testing. Upon receipt of the returned census
from the Plan Sponsor (prior to a pre-established cut-off date), MassMutual will perform testing in advance
of regulatory deadlines. A Compliance Testing & Reporting Services Database is used to facilitate tracking
of the census creation, delivery to the Plan Sponsor, receipt of census returned in good order and readiness
for testing. To help ensure compliance testing is performed completely and accurately, testing results are
reviewed by an independent team member and documented in the CTRS Database. Completed test result
letters are sent to the client. For PEO Plans utilizing Data Exchange a census is not required. The final
results are communicated to the Plan or PEO Sponsor. The process is evidenced by entries in the CTRS
Database and the completion of test result letters to the Plan Sponsor or notification to the PEO sponsor.

DB Compliance Testing
For DB plans which contract with MassMutual to provide annual compliance testing, the Quantitative
Specialist and FSA assigned to the plan determine the plan’s compliance testing requirements. Required
tests are performed by a Quantitative Specialist and the results of each plan’s annual compliance testing
are reviewed and signed-off by an FSA prior to client communication.

DB & DC Plan Year End Reporting
For plans that utilize MassMutual Form 5500 and Schedules preparation services, a Testing Specialist (DC)
or Plan Analyst (DB) reviews the 5500 Reporting Package to determine that information is complete and
accurate.

Control Objectives, Related Controls, and Tests of Operating
Effectiveness

The Company has specified its control objectives and identified the controls to achieve these objectives.
These objectives have been determined by management of the Company by reference to, among other
information sources, the AICPA Audit and Accounting Guide for Audits of Employee Benefit Plans.

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