Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 46

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 46
---
 resulted in estimated capital losses
from the repositioning of MMT’s portfolio of $(1,953,269), or (0.014) per share. Based on each Municipal Fund’s holdings
as of August 31, 2025, the MFM Combined Fund expects to reposition approximately 3.18% of its portfolio following the closing of
the Municipal Fund Mergers. Assuming that all Municipal Fund Mergers are approved and consummated, if the portfolio restructuring
had occurred on August 31, 2025, this would have resulted in estimated capital losses from the repositioning of MFM’s portfolio
of $(12,082,949.76), or $0.107 per share. The amount of net capital gains or losses realized and distributed can fluctuate widely
and will depend on, among other things, market conditions at the time of the sales. The tax impact of the restructuring will depend
on the difference between the price at which portfolio securities are sold and each Trust’s basis in such securities, offset
by capital loss carryforwards, if any, and subject to the Code’s loss limitation rules. The gains from the portfolio repositioning
post-Reorganizations would be in addition to any gains generated by each Trust in the ordinary course of business prior to the
Reorganizations. Any net capital gains realized by the Target Funds will be distributed prior to the Reorganizations, and such
distribution will be taxable to shareholders].

Capital Loss Carryforwards. As
of October 31, 2025, the Funds had the following amounts of capital loss carryforwards:

| Fund                 |  Capital Loss 
 Carryforwards |
| MCR                  |   $41,749,999 |
| CIF                  |    $9,916,016 |
| MGF                  |   $12,567,628 |
| MIN                  |  $12,583,159* |
| MMT (Acquiring Fund) |  $38,535,371* |
| CXE                  |   $13,356,724 |
| CMU                  |   $10,739,779 |
| CXH                  |    $6,954,652 |
| VFL                  |   $40,075,487 |
| MFM (Acquiring Fund) |  $21,476,410* |
| *unaudited           |               |

State and Local Tax Considerations.
Shareholders should consult their tax advisors about potential state and local tax considerations as a