Company: MMT
Filing Date: 2025-12-12
Form Type: PRE 14A
Source: 0000930413-25-003631
Chunk: 158

Company: MFS MULTIMARKET INCOME TRUST
Filing Date: 2025-12-12
Form: PRE 14A
Chunk 158
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quiring Fund, (iv) arise out of the termination
of any contract in connection with the transaction contemplated by this Agreement, or (v) do not and will not materially impair
the ability of the Acquiring Fund to perform its obligations hereunder, or the ability of the Acquiring Fund to conduct the business
from and after the Closing as it is currently or proposed to be conducted.

(l) At the
Effective Time, all material federal, state, local and other tax returns, dividend reporting forms, and other tax-related reports
of the Acquiring Fund required by Law to have been filed by the Acquiring Fund as of such date (including any extensions, if any)
shall have been filed and are or will be correct in all material respects, and all material federal, state, local and other taxes
shown as due or required to be shown as due on said returns, forms and reports shall have been paid or provision shall have been
made for the payment thereof, and no such return is currently under material audit, and no material assessment has been asserted,
in writing, with respect to such returns, which assessment has not been resolved.

(m) The
Acquiring Fund has elected to be treated as a “regulated investment company” under Subchapter M of the Code. For each
taxable year since its election to be treated as such, including the taxable year ended on the Closing Date, the Acquiring Fund
has met the requirements of Subchapter M of the Code for qualification and treatment as a regulated investment company within the
meaning of Section 851 of the Code, and has been eligible to and has computed its federal income tax under Section 852 of the Code
and expects to continue to meet such requirements at all times through the Closing Date. The Acquiring Fund has no earnings or
profits accumulated with respect to any taxable year in which the provisions of Subchapter M of the Code did not apply to the Acquiring
Fund.

(n) The
Acquiring Fund is in compliance in all material respects with applicable Treasury regulations pertaining to the reporting of dividends
and other distributions on and redemptions of its common shares of beneficial interest. To the Acquiring Fund’s knowledge,
the Acquiring Fund has complied in all material respects with applicable requirements for collection and maintenance of IRS Forms
W-9 and/or Forms W-8 and has withheld in respect of dividends and other distributions and paid to the proper taxing authorities
all taxes required to be withheld under applicable tax law and is not liable for any material penalties which could