Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 88

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 88
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 class of any Trust.

Investment Adviser and Administrator

Each Trust currently engages as its investment
adviser and administrator, MFS, a Delaware corporation with offices at 111 Huntington Avenue, Boston, Massachusetts 02199. MFS
and its predecessor organizations have a history of money management dating from 1924. MFS is a subsidiary of Sun Life of Canada
(U.S.) Financial Services Holdings, Inc., which in turn is an indirect majority-owned subsidiary of Sun Life Financial Inc. (a
diversified financial services company).

Independent Registered Public Accounting
Firm

The Independent Registered Public Accounting
Firm and fiscal year end for each Trust are listed below:

| Trust                        | Independent Registered Public 
 Accounting Firm               | Fiscal Year End |
|:-----------------------------|:------------------------------|:----------------|
| MFS Multimarket Income Trust | E&Y                           | October 31      |
| MFS Municipal Income Trust   | Deloitte                      | October 31      |

If the Transaction is consummated, it is
anticipated that KPMG LLP will replace Ernst & Young LLP as auditor of MMT and will replace Deloitte & Touche LLP as auditor
of MFM.

The Independent Registered Public Accounting
Firm has no direct or indirect material interest in a Trust.

Representatives of the applicable Independent
Registered Public Accounting Firm are not expected to be present at the Special Meeting, but they will have the opportunity to
make a statement if they wish, and they will be available should any matter arise requiring their presence.

Each Trust’s Audit Committee submitted
the following statement to be included in this Proxy Statement:

The Audit Committee reviewed and
discussed the audited financial statements with Trust management. The Audit Committee also discussed with the independent public
accounting firm the matters required to be discussed by the applicable requirements of the PCAOB and the SEC. The Audit Committee
received the written disclosures and the letter from the independent public accounting firm required by the PCAOB regarding the
independent public accounting firm’s communications with the Audit Committee regarding independence, and discussed with the
independent public accounting firm its independence.

Based on this review and the review
of other information and these and other discussions, the Audit Committee recommended to the Board of Trustees that the audited
financial statements be included in the Trust’s annual report to shareholders for the Trust’s 2024 fiscal year for
filing with the SEC.

The members of each Trust’s current
Audit Committee are: Steven E. Buller,