Company: NXDT
Filing Date: 2025-04-11
Form Type: S-4
Source: 0001437749-25-011826
Chunk: 65

Company: NEXPOINT DIVERSIFIED REAL ESTATE TRUST
Filing Date: 2025-04-11
Form: S-4
Chunk 65
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     | $ |         1,265,000 |     | $ |         1,550,000 |
| Audit-Related Fees |     |   |                 - |     |   |                 - |
| Tax Fees (2)       |     |   |           250,210 |     |   |           249,830 |
| All Other Fees     |     |   |                 - |     |   |                 - |
| Total              |     | $ |         1,515,210 |     | $ |         1,799,830 |

| (1) | Includes fees for audits of our annual financial statements, reviews of the related quarterly financial statements, and services that are normally provided by the independent accountants in connection with statutory and regulatory filings or engagements, including comfort letters and consents issued in connection with SEC filings and reviews of documents filed with the SEC. For 2023, also includes fees incurred for the audit of internal controls over financial reporting as required by Section 404 of the Sarbanes Oxley Act of 2002. |

| (2) | Includes fees billed for professional services rendered for tax compliance, tax advice and tax planning. |

Pursuant to the charter of the audit committee, the audit committee is responsible for the oversight of our accounting, reporting and financial practices. The audit committee has the responsibility to select, appoint, engage, oversee, retain, evaluate and terminate our external auditors; pre-approve all audit and non-audit services to be provided, consistent with all applicable laws, to us by our external auditors; and establish the fees and other compensation to be paid to our external auditors.

The audit committee has adopted a policy to pre-approve all audit and permitted non-audit services provided by our principal independent accountants. All audit and non-audit services for 2024 were pre-approved by the audit committee.

<div align='center'>The Board unanimously recommends a vote FOR the ratification of the appointment of KPMG as Old NXDT’s independent registered public accounting firm for 2025.

43

THE BOARD, ITS COMMITTEES AND ITS COMPENSATION</div>

Board of Trustees

The Board presently consists of seven members, six of whom are non-management trustees, and five of whom are considered independent in accordance with applicable NYSE rules. Each trustee serves a one-year term expiring at each annual meeting of shareholders and lasting until his or her respective successor is duly elected and qualified.

Trustee Compensation in