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

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 14
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5, the MMT Combined Fund expects to reposition approximately 1.64% of its portfolio
following the closing of the Taxable Fund Mergers. Assuming that all Taxable Fund Mergers are approved and consummated, if the
portfolio restructuring had occurred on August 31, 2025, this would have resulted in estimated capital losses from the repositioning
of MMT’s portfolio of $(1,953,269), or (0.014) per share. Based on each Municipal Fund’s holdings as of August 31,
2025, the MFM Combined Fund expects to reposition approximately 3.18% of its portfolio following the closing of the Municipal
Fund Mergers. Assuming that all Municipal Fund Mergers are approved and consummated, if the portfolio restructuring had occurred
on August 31, 2025, this would have resulted in estimated capital losses from the repositioning of MFM’s portfolio of $(12,082,949.76),
or $0.107 per share. The amount of net capital gains or losses realized and distributed can fluctuate widely and will depend on,
among other things, market conditions at the time of the sales. The tax impact of the restructuring will depend on the difference
between the price at which portfolio securities are sold and each Trust’s basis in such securities, offset by capital loss
carryforwards, if any, and subject to the Code’s loss limitation rules. The gains from the portfolio repositioning post-Reorganizations
would be in addition to any gains generated by each Trust in the ordinary course of business prior to the Reorganizations. Any
net capital gains realized by the Target Funds will be distributed prior to the Reorganizations, and such distribution will be
taxable to shareholders].

Post-Reorganization, no special distribution
is anticipated and if any net capital gains were generated resulting from the realignment following the closing of the Reorganizations
coupled with the results of the relevant Trust’s normal operations during the tax year following the close of the Reorganizations
would be distributed to the shareholder base of the respective Trust post-Reorganization in connection with the annual distribution
requirements under U.S. federal tax laws.

Shareholders should consult their tax advisers
about state and local tax consequences of the Reorganizations, if any, because the information about tax consequences in this
Proxy Statement relates only to the U.S. federal income tax consequences of the Reorganization. For more information, please see
the section “Issuance of