Company: GDV-PK
Filing Date: 2025-03-10
Form Type: N-CSR
Source: 0001829126-25-001652
Chunk: 155

Company: GABELLI DIVIDEND & INCOME TRUST
Filing Date: 2025-03-10
Form: N-CSR
Chunk 155
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 the limited power of attorney.

Amended: November 11, 2024

<div align='center'>Appendix A

Proxy Guidelines

PROXY VOTING GUIDELINES

General Policy Statement</div>

It is the policy of GAMCO Investors, Inc, and its affiliated advisers (collectively “the Advisers”) to vote in the best economic interests of our clients. As we state in our Magna Carta of Shareholders Rights, established in May 1988, we are neither fornor againstmanagement. We are for shareholders.

At our first proxy committee meeting in 1989, it was decided that each proxy statement should be evaluated on its own merits within the framework first established by our Magna Carta of Shareholders Rights. The attached guidelines serve to enhance that broad framework.

We do not consider any issue routine. We take into consideration all of our research on the company, its directors, and their short and long-term goals for the company. In cases where issues that we generally do not approve of are combined with other issues, the negative aspects of the issues will be factored into the evaluation of the overall proposals but will not necessitate a vote in opposition to the overall proposals.

<div align='center'>Board of Directors</div>

We do not consider the election of the Board of Directors a routine issue. Each slate of directors is evaluated on a case-by-case basis.

Factors taken into consideration include:

| ● | Historical responsiveness to shareholders |

This may include such areas as:

| - | Paying greenmail                                                                   |
| - | Failure to adopt shareholder resolutions receiving a majority of shareholder votes |

| ● | Qualifications |

| ● | Nominating committee in place |

| ● | Number of outside directors on the board |

| ● | Attendance at meetings |

| ● | Overall performance |

Amended: November 11, 2024

<div align='center'>Selection of Auditors</div>

In general, we support the Board of Directors’ recommendation for auditors.

<div align='center'>Blank Check Preferred Stock</div>

We oppose the issuance of blank check preferred stock.

Blank check preferred stock allows the company to issue stock and establish dividends, voting rights, etc. without further shareholder approval.

<div align='center'>Classified Board</div>

A classified board is one where the directors are divided into classes with overlapping terms. A different class is elected at each annual meeting.

While a classified board promotes continuity of directors facilitating long range planning, we feel directors should be accountable to shareholders on