Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 152

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 152
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ed, liquidated or unliquidated,
due or to become due (collectively,

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the “Liabilities”)
arising out of or related to its business, other than liabilities or obligations that (i) are expressly reflected or reserved against
on the financial statements of the Acquired Fund, (ii) were incurred in the ordinary course of business consistent with past practice
that do not arise from a breach of contract, tort, infringement or violation of Law, including the performance of any contract
to which the Acquired Fund is a party as of the date hereof, (iii) individually and in the aggregate would not be materially adverse
to the Acquired Fund, (iv) arise out of the termination of any contract in connection with the transaction contemplated by this
Agreement, or (v) do not and will not materially impair the ability of the Acquired Fund to perform its obligations hereunder,
or the ability of the Acquiring Fund to conduct the business from and after the Closing as it is currently or proposed to be conducted.
Other than the Assumed Liabilities and any Liabilities of the Acquired Fund required to be paid by Aberdeen in accordance with
Section 8.2, the Acquired Fund will use commercially reasonable efforts to discharge, or make provisions for, all of its known
Liabilities before the Effective Time.

(n) At the
Effective Time, all material federal, state, local and other tax returns, dividend reporting forms, and other tax-related reports
of the Acquired Fund required by Law to have been filed by the Acquired Fund as of such date (including any extensions, if any)
shall have been filed and are or will be correct in all material respects, and all material federal, state, local and other taxes
shown as due or required to be shown as due on said returns, forms and reports shall have been paid or provision shall have been
made for the payment thereof, and no such return is currently under material audit, and no material assessment has been asserted,
in writing, with respect to such returns, which assessment has not been resolved.

(o) The
Acquired Fund has elected to be treated as a “regulated investment company” under Subchapter M of the Code. For each
taxable year since its election to be treated as such, including the taxable year ended on the Closing Date, the Acquired Fund
has met the requirements of Subchapter M of the Code for qualification and treatment as a regulated investment company within the
meaning of