Company: ETJ
Filing Date: 2025-02-27
Form Type: DEF 14A
Source: 0000940394-25-000250
Chunk: 27

Company: Eaton Vance Risk-Managed Diversified Equity Income Fund
Filing Date: 2025-02-27
Form: DEF 14A
Chunk 27
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ANCE FUNDS

AUDIT COMMITTEE CHARTER</div>

I. Purposes of the Committee.

The Board of Trustees or Directors (the “Board”) of each
registered investment company or series thereof (each, a “Fund” and collectively, the “Funds”) advised by Eaton
Vance Management or its affiliate, Boston Management and Research (collectively, “Eaton Vance”), has established an Audit
Committee of the Board (the “Committee”) and has approved this Charter for the operation of the Committee. The purposes of
the Committee are as follows:

| 1. | To oversee each Fund’s accounting and financial reporting processes, its internal control over financial reporting, and, as 
 appropriate, the internal control over financial reporting of certain service providers;                                    |

| 2. | To oversee or, as appropriate, assist the Board in its oversight of the quality and integrity of the Funds’ financial statements 
 and the independent audits thereof;                                                                                              |

| 3. | To oversee or, as appropriate, assist the Board in its oversight of the Funds’ compliance with legal and regulatory requirements 
 that relate to the Funds’ accounting and financial reporting, internal control over financial reporting, independent audits, and 
 valuation of investments;                                                                                                        |

| 4. | To approve prior to appointment the engagement and, when appropriate, replacement of the independent registered public accountants 
 (“independent auditors”), and, if applicable, nominate independent auditors to be proposed for shareholder ratification in         
 any proxy statement of a Fund;                                                                                                     |

| 5. | To evaluate or, as appropriate, assist the Board in its evaluation of the qualifications, independence and performance of the independent 
 auditors and the audit partner in charge of leading the audit; and                                                                        |

| 6. | To prepare, as necessary, such audit committee reports as are required to be prepared by applicable Securities and Exchange Commission 
 (“SEC”), NYSE American LLC (“NYSE American,” formerly NYSE MKT LLC) and New York Stock Exchange rules, for inclusion                   
 in the proxy statement for the annual meeting of shareholders of a Fund.                                                               |

The primary function of the Committee is oversight. The Committee is
not responsible for managing the Funds or for performing tasks that are delegated to the officers of any Fund, any investment adviser
to a Fund, the custodian of a Fund, and other service providers for the Funds, including the independent auditors, and nothing in this
Charter shall be construed to reduce the responsibilities or