Company: EMD
Filing Date: 2025-09-16
Form Type: DEF 14A
Source: 0001193125-25-204754
Chunk: 20

Company: WESTERN ASSET EMERGING MARKETS DEBT FUND INC.
Filing Date: 2025-09-16
Form: DEF 14A
Chunk 20
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 and $10,000, respectively.

There were no fees billed by PwC to the Service Affiliates
for tax services for the fiscal years ended December 31, 2023 and December 31, 2024 that were required to be approved by the Fund’s Audit Committee.

All Other Fees.The aggregate fees billed for other non-audit services rendered by PwC to the Fund for the fiscal years ended December 31,
2023 and December 31, 2024 were $0 and $0, respectively.

There were no other non-audit services rendered by PwC to the Service Affiliates in
the fiscal years ended December 31, 2023 and December 31, 2024.

Generally, the Audit Committee must approve (a) all audit and permissible
non-audit services to be provided to the Fund and (b) all permissible non-audit services to be provided to the Service Affiliates that relate directly to the operations and financial reporting of the Fund. The Audit Committee may implement
policies and procedures by which such services are approved other than by the full Committee but has not yet done so.

The Audit Committee approved
100% of the Audit Related Fees, Tax Fees and Other Fees, if any, for each of the fiscal years ended December 31, 2023 and December 31, 2024.

The Audit Committee shall not approve non-audit services that the Committee believes may impair the independence of the registered public accounting
firm. As of the date of the approval of the Audit Committee Charter, permissible non-audit services include any professional services (including tax services), that are not prohibited services as described below, provided to the Fund by the
independent registered public accounting firm, other than those provided to the Fund in connection with an audit or a review of the financial statements of the Fund. Permissible non-audit services may not include: (i) bookkeeping or other
services related to the accounting records or financial statements of the Fund; (ii) financial information systems design and implementation; (iii) appraisal or valuation services, fairness opinions or contribution-in-kind reports;

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(iv) actuarial services; (v) internal audit outsourcing services; (vi) management functions or human resources; (vii) broker or dealer, investment adviser or investment
banking services; (viii) legal services and expert services unrelated to the audit; and (ix) any other service the Public Company Accounting Oversight Board determines, by regulation,