Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 13

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 13
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 extent there are any transaction costs (including brokerage commissions, transaction charges and related
fees) associated with the sales and purchases made in connection with the Reorganizations, these will be borne by the applicable
Target Fund with respect to the portfolio transitioning conducted before the Reorganizations and borne by the applicable Trust
as it would exist following the Reorganizations (the “”) with respect to the portfolio transitioning
conducted after the Reorganizations.

In connection with the Reorganizations, Aberdeen
and/or MFS will pay out-of-pocket expenses and charges associated with solicitation of shareholder votes and mailing of proxies.
A third-party proxy solicitation vendor, EQ Fund Solutions LLC (“”), will assist with solicitation
of shareholder votes and mailing of the Target Funds Prospectus/Proxy Statements in connection with the Reorganizations. The total
estimated costs to be paid by Aberdeen and/or MFS for these services are $991,598.

None of the Trusts, the Target Funds, MFS,
or Aberdeen will pay any direct expenses incurred by shareholders arising out of or in connection with the Reorganizations (e.g.,
expenses incurred by a shareholder as a result of attending the Special Meeting, voting on the Reorganizations, or other action
taken by the shareholder in connection with the Reorganizations). The actual costs associated with the proposed Reorganizations
may be more or less than the estimated costs discussed herein.]

| 10. | Are                                                                    
 the Reorganizations expected to create a taxable event for the Trusts? |

MFS expects that each Reorganization will be
treated as a “reorganization” within the meaning of Section 368(a)(1) of the Internal Revenue Code of 1986, as amended
(the “”). Accordingly, it is expected that the Trusts and their respective shareholders generally will
not recognize any gain or loss as a result of the Reorganizations for U.S. federal income tax purposes.

[However, to the extent a Trust expects to
reposition its portfolio following the Reorganizations (as discussed above), the Trust may recognize gain or loss from transfers
of certain assets. Capital gains or losses realized in connection with any repositioning of a Trust’s portfolio will depend
on the value and the adjusted basis of such Trust’s assets at the actual time of repositioning, if any. As a result, shareholders
of each Trust may pay more in taxes or pay taxes sooner than they would have had the Reorganizations not occurred. Based on each
Taxable Fund’s holdings as of August 31, 202