Company: ETY
Filing Date: 2025-06-23
Form Type: DEF 14A
Source: 0001076598-25-000246
Chunk: 30

Company: Eaton Vance Tax-Managed Diversified Equity Income Fund
Filing Date: 2025-06-23
Form: DEF 14A
Chunk 30
---
; and (b)       
 non-audit services provided by the independent auditors to the adviser or any other entity       
 controlling, controlled by or under common control with the adviser that provides on-going       
 services to the Fund (“Adviser Affiliates”) if the engagement of the independent                 
 auditors relates directly to the operations and financial reporting of the Fund, as contemplated 
 by the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”) and the rules issued                
 by the SEC in connection therewith (except, in the case of non-audit services provided to        
 the Fund or any Adviser Affiliate, those within applicable de minimis statutory or regulatory    
 exceptions), and to consider the possible effect of providing such services on the independence  
 of the independent auditors.                                                                     |

| 6. | To adopt,                                                                                           
 if and to the extent deemed appropriate by the Committee, policies and procedures for pre-approval  
 of the audit or non-audit services referred to above, including policies and procedures by          
 which the Committee may delegate to one or more of its members authority to grant such pre-approval 
 on behalf of the Committee (subject to subsequent reporting to the Committee). Separate and         
 apart from any such policies and procedures, the Committee hereby delegates to each of its          
 members the authority to pre-approve any non-audit services referred to above between meetings      
 of the Committee, provided that: (i) all reasonable efforts shall be made to obtain such            
 pre-approval from the Chairperson of the Committee or a Vice-Chairperson, if any, prior to          
 seeking such pre-approval from any other member of the Committee; and (ii) all such pre-approvals   
 shall be reported to the Committee not later than the next meeting thereof.                         |

| 7. | To consider                                                                                  
 the controls implemented by the independent auditors and any measures taken by management    
 to ensure that all items requiring pre-approval by the Committee are identified and referred 
 to the Committee in a timely fashion.                                                        |

| 8. | To timely                                                                                       
 receive reports from such independent auditors of: (i) all critical accounting policies and     
 practices used by the Fund (or, in connection with any update, any changes in such accounting   
 policies and practices), (ii) any material alternative accounting treatments within GAAP        
 that have been discussed with management since the last annual report or update, including      
 the ramifications of the use of the alternative treatments and the