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MASSACHUSETTS MUTUAL LIFE INSURANCE COMPANY
Defined Benefit and Defined Contribution

Recordkeeping Operations System

Work of Others
Members of MassMutual Service Organization's Financial Reporting Risk (FRR) function performed tests
over a subset of the controls for the following control objectives:
Control Objective 3: Controls provide reasonable assurance that administrative expenses are
calculated and processed accurately.
Control Objective 5: Controls provide reasonable assurance that defined contribution plan
distributions and payments to participants are authorized, complete, accurate, and timely.

Control Objective 6: Controls provide reasonable assurance that defined benefit plan distributions
and payments are authorized and processed completely and accurately.
The tests performed by members of the FRR function included inquiry of relevant parties who performed
the control activities, observation of the control being performed at different times during the examination
period, and inspection of the documentation for a sample of transactions. No deviations were noted by
members of the FRR function. KPMG tested the work of members of the FRR function through a
combination of independent testing and reperformance and noted no exceptions.

Completeness and Accuracy of Information
Testing the accuracy and completeness of information provided by MassMutual is also a component of the
testing procedures performed. Information produced by the entity used by KPMG may include, but is not
limited to:

Standard “out of the box” reports as configured within the system.
Parameter driven reports generated by in-scope applications and databases.
Custom developed reports that are not standard to the application such as scripts, report writers
and queries.
Spreadsheets that include relevant information utilized for the performance of testing a control.
Massachusetts Mutual’s prepared analyses, schedules, or other evidence manually prepared and
utilized by the Company.
While these procedures are not specifically described in the “KPMG Tests of Operating Effectiveness”,
KPMG evaluated whether the information provided by MassMutual was sufficiently reliable for our
purposes, including, as necessary, obtaining evidence about the completeness and accuracy of the
information and evaluating whether the information was sufficiently precise and detailed for our purposes.

MassMutual Defined Benefit and Defined Control Objectives, Related Controls and Tests of
Contribution Recordkeeping Operations System Operating Effectiveness
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