Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 15

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 15
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 Common Merger Shares—U.S. Federal Income Tax Consequences” in the Proxy Statement.

| 7 |

<div align='center'>Questions and
Answers – New Management Agreement Proposal</div>

| 11. | What                                                                              
 changes are being proposed to the Trust’s investment adviser and why is the Board 
 recommending Aberdeen?                                                            |

MFS currently serves as the investment adviser
to the Trusts. MFS has recommended that the Board consider and approve the New Management Agreements with Aberdeen with respect
to each Trust upon the determination that it would be in the best interest of the Trust’s shareholders. If a New Management
Agreement is approved for a Trust, Aberdeen will replace MFS as the investment adviser for each Trust. This change in investment
adviser is being proposed as part of the Transaction. See “Why is a shareholder meeting being held, and what is being proposed
for approval?” above for more information regarding the Transaction.

On December 10, 2025, MFS and Aberdeen and,
for the purposes specified therein, Aberdeen Group plc, entered into the Purchase Agreement pursuant to which Aberdeen will acquire
certain assets and liabilities related to the Business of each Trust if: (1) certain closed-end fund reorganizations (as described
in the separate Target Funds Prospectus/Proxy Statements) are approved; (2) Aberdeen becomes the investment adviser of such Trust
pursuant to the applicable New Management Agreement; (3) the New Board is elected to oversee the Trust; and (4) and upon satisfaction
or waiver of certain other conditions.

The Trusts are not party to the Purchase Agreement.
However, the consummation of the Transaction with respect to a Trust is subject to shareholder approval of the Proposals described
in the enclosed Proxy Statement. If shareholders of a Trust do not approve the issuance of new Common Shares of such Trust and
the applicable New Management Agreement and elect the New Board at the Special Meeting, or if the other conditions in the Purchase
Agreement are not satisfied or waived, then the Transaction will not be completed and the Purchase Agreement will terminate with
respect to such Trust. The election of the five new Trustees for a Trust is therefore contingent on the adoption by such Trust
of the applicable New Management Agreement.

On December 10, 2025, the Board, including
a majority of the Independent Trustees that were present at the meeting, approved a New Management Agreement between each Trust
and Aberdeen. Aberdeen is an indirect wholly-owned subsidiary of Aberdeen Group plc,