Company: PGZ
Filing Date: 2025-03-04
Form Type: DEFR14A
Source: 0001398344-25-004645
Chunk: 20

Company: Principal Real Estate Income Fund
Filing Date: 2025-03-04
Form: DEFR14A
Chunk 20
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, 2024 and October 31, 2023.
The fees are for the following work:

| (1) | Audit Fees for professional services provided by Cohen for the audit of the Fund’s annual financial statements or services 
 that are normally provided by the accountant in connection with statutory and regulatory filings or engagements;           |

| (2) | Audit-Related Fees for assurance and related services by Cohen that are reasonably related to the performance of the audit 
 of the Fund’s financial statements and are not reported under “Audit Fees;”                                                |

| (3) | Tax Fees for professional services by Cohen for tax compliance, tax advice, and tax planning; and |

| (4) | All Other Fees for products and services provided by Cohen other than those services reported in above under “Audit Fees,” 
 “Audit-Related Fees,” and “Tax Fees.”                                                                                      |

|                    |    2024 |    2023 | Pre-Approved by 
 Audit Committee |
| Audit Fee          | $32,000 | $32,000 | Yes             |
| Audit-Related Fees |      $0 |      $0 | N/A             |
| Tax Fees           |  $4,000 |  $4,000 | Yes             |
| All Other Fees     |      $0 |      $0 | N/A             |
| Non-Audit Fees     |      $0 |      $0 | N/A             |

The Fund’s Audit Committee Charter requires
that the Audit Committee pre-approve or establish pre-approval policies and procedures concerning all audit and non-audit services to
be provided by Cohen, the Fund’s independent registered public accounting firm. Further, the Audit Committee Charter mandates that
the Audit Committee pre-approve or establish pre-approval policies and procedures concerning all permitted non-audit services to be provided
by Cohen to ALPS Advisors and to entities controlling, controlled by, or under common control with ALPS Advisors and that provide ongoing
services to the Fund, if the services relate directly to the operations and financial reporting of the Fund. Except, however, de minimisnon-audit services may, to the extent permitted by applicable law, be approved prior to completion of the audit. The Audit Committee
has also established detailed pre-approval policies and procedures for pre-approval of such services in accordance with applicable laws.
The Fund requires that the Audit Committee maintain these pre-approval policies and procedures to ensure that the provision of these services
by Cohen does not impair its independence.

The following table