Company: ETY
Filing Date: 2025-02-14
Form Type: N-2ASR
Source: 0001193125-25-026876
Chunk: 163

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-02-14
Form: N-2ASR
Chunk 163
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 transactions effected through Morgan Stanley affiliated broker-dealers for the most recent fiscal year.

| Brokerage Commissions Paid to Morgan Stanley Affiliated Broker-Dealers for the Fiscal Year Ended |     |          |     |          |     | Percentage of          
 Aggregate Brokerage    
 Commissions            
 Paid to Morgan Stanley 
 Affiliated Broker-     
 Dealers                |     | Percentage of Total Brokered 
 Transactions Effected        
 Through Morgan               
 Stanley                      
 Affiliated Broker-           
 Dealer                       |
|:-------------------------------------------------------------------------------------------------|:----|---------:|:----|---------:|:----|:-----------------------|:----|:-----------------------------|
| 10/31/24                                                                                         |     | 10/31/23 |     | 10/31/22 |     | 10/31/24               |     | 10/31/24                     |
| $0                                                                                               |     |      $99 |     |       $0 |     | 0%                     |     | 0%                           |

During the fiscal year ended October 31, 2024, the Fund held no securities of its “regular brokers or dealers”, as that term is defined in Rule 10b-1 of the 1940 Act.

#### TAXES
The Fund has elected to be treated and intends to qualify each year as a regulated investment company (a “RIC”) under the Code. Accordingly, the Fund intends to satisfy certain requirements relating to sources of its income and diversification of its assets and to distribute substantially all of its net investment income and net capital gains, if any, (after reduction by certain capital loss carryforwards) in accordance with the timing requirements imposed by the Code, so as to maintain its RIC status and to avoid paying any U.S federal income or excise tax. To the extent it qualifies for treatment as a RIC and satisfies the above-mentioned distribution requirements, the Fund will not be subject to U.S. federal income tax on income paid to its shareholders in the form of dividends.

In order to qualify for the special tax treatment accorded RICs and their shareholders, the Fund must, among other things:

(a) derive at least 90% of its annual gross income from dividends, interest, payments with respect to certain securities loans, and gains from the sale or other disposition of stock, securities, and foreign currencies, or other income (including but not limited to gains from options, futures, or forward contracts) derived with respect to its business of investing in such stock, securities,