Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 43

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 43
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 condition to the closing of the
Reorganizations, the Trusts and the Target Funds (except VFL) will receive an opinion of Ropes & Gray LLP (and in the case
of VFL an opinion from Dechert LLP) to the effect that, for U.S. federal income tax purposes:

| § | Each Reorganization will constitute as a “reorganization” within the meaning of Section                                             
 368(a)(1) of the Code, and each of the Target Funds and the applicable Trust will be “a party to the Reorganization”                
 within the meaning of Section 368(b) of the Code;                                                                                   |
| § | Under Sections 361 and 357 of the Code, a Target Fund will not recognize any gain or loss upon                                      
 the transfer of its assets to the corresponding Trust in exchange solely for Common Merger Shares and RVMTP Merger Shares (and      
 cash in lieu of fractional Common Merger Shares, if any) and the assumption by the Trust of the liabilities of such Target Fund,    
 or upon the distribution of the Common Merger Shares and RVMTP Merger Shares, if applicable (and cash in lieu of fractional Common  
 Merger Shares, if any) by the Target Fund to its shareholders in liquidation of such Target Fund, except for (A) any gain or loss   
 recognized on (1) “section 1256 contracts” as defined in Section 1256(b) of the Code, or (2) stock in a “passive                    
 foreign investment company” as defined in Section 1297(a) of the Code, and (B) any other gain or loss that may be required          
 to be recognized (1) as a result of the closing of the tax year of the Target Fund, (2) upon the termination of a position, or      
 (3) upon the transfer of an asset regardless of whether such a transfer would otherwise be a nontaxable transaction under the Code; |

| 11 |

| § | Under Section 354 of the Code, Target Fund shareholders will not recognize any gain or loss upon                                     
 the exchange of their Target Fund common shares solely for corresponding Common Merger Shares and their Target Fund RVMTP shares,    
 solely for RVMTP Merger Shares, as applicable, pursuant to the Reorganization (except with respect to cash received in lieu of       
 any fractional Common Merger Shares);                                                                                                |
| § | Under Section 358 of the Code, the aggregate tax basis in the Common Mer