Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 38

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 38
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 MFM expects to reposition approximately
3.6% of its portfolio following the closing of the Municipal Fund Mergers, assuming that all Municipal Fund Mergers are approved
and consummated, which would generate an estimated $135,522, or $0.001 per share, in transaction costs if such securities were
sold on August 31, 2025. The portfolio transitioning pre- and post-Reorganizations may result in capital gains or losses, which
may have U.S. federal income tax consequences for shareholders of the Trusts. The foregoing estimates are subject to change depending
on the composition of the portfolio holdings transferred to each Trust at closing and market circumstances when the portfolio transitioning
occurs.

The actual tax consequences as a result
of portfolio repositioning after the closing of a Reorganization is dependent on the portfolio composition of the relevant Target
Fund at the time of closing and market conditions. Any net capital gain resulting from the realignment coupled with the results
of the Combined Fund’s normal operations during the tax year following the close of the Reorganization would be distributed
to the shareholder base of the Combined Fund post-Reorganization in connection with the annual distribution requirements under
U.S. federal tax laws.

Each Fund is a closed-end management
investment company registered under the 1940 Act. Each Fund is a Massachusetts business trust and a diversified closed-end management
investment company. The common shares of VFL are listed on the NYSE American. The common shares of each Trust and each Target Fund
other than VFL are listed on the NYSE.

Aberdeen is the investment adviser of
VFL. MFS is the investment adviser to each Trust and each Target Fund other than VFL. The Taxable Funds each have similar investment
objectives, principal investment strategies and principal risks as the other Taxable Funds, with some differences. The Municipal
Funds each have similar investment objectives, principal investment strategies and principal risks as the other Municipal Funds,
with some differences. The investment objectives, principal investment strategies, principal risks and distribution procedures
of each Combined Fund will be substantially similar to those

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of the applicable Trust prior to the
applicable Reorganization. See additional information under “Comparison of the Trusts and the Combined Funds” below.

Each Taxable Fund’s investment
objective is to seek high current income, but may also consider capital appreciation. Each Taxable Fund’s objective may be
changed without shareholder approval. Each of MFM’s, CMU’s,