Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 153

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 153
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 Section 851 of the Code and has been eligible to and has computed its federal income tax under Section 852 of the Code
and expects to continue to meet such requirements at all times through the Closing Date. The Acquired Fund has no earnings or profits
accumulated with respect to any taxable year in which the provisions of Subchapter M of the Code did not apply to the Acquired
Fund.

(p) The
Acquired Fund is in compliance in all material respects with applicable Treasury regulations pertaining to the reporting of dividends
and other distributions on and redemptions of its shares of beneficial interest. To the Acquired Fund’s knowledge, the Acquired
Fund has complied in all material respects with applicable requirements for collection and maintenance of IRS Forms W-9 and/or
Forms W-8 and has withheld in respect of dividends and other distributions and paid to the proper taxing authorities all taxes
required to be withheld under applicable tax law and is not liable for any material penalties which could be imposed thereunder.
The Acquired Fund is not under material audit by any federal, state or local taxing authority, and there are no actual or proposed
material tax deficiencies with respect to the Acquired Fund that have been presented to the Acquired Fund in writing.

(q) All
of the issued and outstanding shares of the Acquired Fund will, at the time of Closing, be held by the persons and in the amounts
set forth in the records of the Transfer Agent, on behalf of the Acquired Fund, as provided in Section 3.3. The Acquired Fund does
not have outstanding any options, warrants or other rights to subscribe for or purchase any of the Acquired Fund Shares, nor is
there outstanding any security convertible into any of the Acquired Fund Shares.

(r) The
Proxy Statement/Prospectus (as defined in Section 5.6), insofar as it relates to information provided by the Acquired Fund for
the use therein, will, as of the effective time of the Acquiring Fund’s registration statement on Form N-14 (the “Registration Statement”) in which it is included and any time prior to the Effective Time: (i) not contain any untrue statement
of a material fact or omit to state a material fact necessary in order to make the statement made, in light of the circumstances
under which such statements were made, not misleading and (ii) comply in all material respects with the provisions of the 1933
Act, the 1934 Act and the 1940 Act