Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 42

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 42
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 Fund will consider such alternatives as it determines to be in the best interests of such Target
Fund’s shareholders. For the avoidance of doubt, the Share Issuance Proposal can be approved by shareholders of the Trusts,
and the Reorganizations can be consummated, independently of whether the Transaction is completed.

As noted above, if any Transaction Condition
is not satisfied for a Trust, the Transaction will not be completed for such Trust. If, however, all Transaction Conditions are
satisfied for a Trust, the Trust may complete the Transaction irrespective of whether the shareholders of the other Trust approve
the New Management Agreement Proposal or the New Board Proposal. If a Transaction Condition is not satisfied for a Trust, the Board
may take such action as it deems in the best interests of the applicable Trust, including conducting additional solicitations with
respect to the Proposals or continuing to operate such Trust without conducting the applicable Transaction.

U.S. Federal Income Tax Consequences

The following is a general summary of
some of the important U.S. federal income tax consequences of the Reorganizations and is based upon the current provisions of the
Internal Revenue Code of 1986, as amended (the “”), existing U.S. Treasury Regulations thereunder, current
administrative rulings of the Internal Revenue Service (“ IRS”) and published
judicial decisions, and other applicable authorities, all as in effect on the date hereof and all of which are subject to change
or differing interpretations, possibly with retroactive effect. The discussion is limited to U.S. persons who hold shares of the Trusts as capital assets for U.S. federal income tax purposes (generally, assets held for investment). This summary does not address all of the U.S. federal income tax consequences that may be relevant to a particular shareholder or to shareholders who may be subject to special treatment under U.S. federal income tax laws. No ruling has been or will be obtained from the IRS regarding any matter relating to the Reorganizations. No assurance can be given that the IRS would not assert, or that a court would not sustain, a position contrary to any of the tax aspects described below.These considerations are
general in nature and individual shareholders should consult their own tax advisers as to the federal, state, local, and non-U.S.
tax considerations applicable to them and their individual circumstances. These same considerations generally do not apply to shareholders
who hold their shares in a tax-advantaged account, such as an individual retirement account (IRA) or qualified retirement plan.

As a