Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 90

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 90
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| (iii) | Tax Fees — fees associated with tax compliance, tax advice and tax planning, including services               
 relating to the regulated investment company qualification reviews and tax distribution and analysis reviews. |

| (iv) | All Other Fees — fees for products and services provided to a Trust by the Independent Registered   
 Public Accounting Firm other than those reported under “Audit Fees,” “Audit-Related Fees,” and “Tax 
 Fees.”                                                                                              |

Appendix I attached hereto
also sets forth the aggregate fees billed by each Independent Registered Public Accounting Firm for each Trust’s two most
recent fiscal years for non-audit services rendered to each Trust and each Trust’s Service Affiliates.

The Audit Committee has considered whether
the provision by each Trust’s Independent Registered Public Accounting Firm of non-audit services to each Trust’s Service
Affiliates that were not pre-approved by the Audit Committee because such services did not relate directly to the operations and
financial reporting of each Trust was compatible with maintaining the independence of the Independent Registered Public Accounting
Firm as each Trust’s principal auditor.

Interests of Certain Persons

Appendix J attached hereto
sets forth, as of November 14, 2025, to the best knowledge of each Trust, the shareholders who beneficially owned more than 5%
of the outstanding shares of any class of such Trust or more than 5% of the outstanding shares of any class of a Target Fund.

Section 30(h) of the 1940 Act and Section
16(a) of the Securities Exchange Act of 1934 require certain reporting persons to file reports of ownership and changes in ownership
with the SEC and the NYSE. Such persons are required by SEC regulations to furnish each Trust with copies of all Section 16(a)
forms they file in relation to that Trust. Based solely on its review of the copies of such reports received by it, or written
representations from certain reporting persons, each Trust believes all Section 16(a) transactions were reported on a timely basis,
except a late filing of Form 3 was made on behalf of Kasey Phillips (Treasurer) in connection with her appointment as Treasurer
of the Trusts due to an administrative oversight by the Trusts’ administrator. Ms. Phillips did not own shares of the Trusts,
and the late filing noted did not involve a failure to report trading in the Trusts’ shares.

The Board of Trustees of each Trust has
adopted procedures by which shareholders may send communications to the Board