Company: PPT
Filing Date: 2025-09-26
Form Type: N-CSR
Source: 0001133228-25-010195
Chunk: 203

Company: PUTNAM PREMIER INCOME TRUST
Filing Date: 2025-09-26
Form: N-CSR
Chunk 203
---
 tax compliance, tax advice and tax planning (“Tax Services”)
were $14,281 in July 31, 2024 and $23,802 in July 31, 2025. These services consisted of (i) review or preparation of U.S. federal, state,
local and excise tax returns; (ii) U.S. federal, state and local tax planning, advice and assistance regarding statutory, regulatory or
administrative developments, and (iii) tax advice regarding tax qualification matters and/or treatment of various financial instruments
held or proposed to be acquired or held.

(d) . The aggregate fees billed in the
Reporting Periods for products and services provided by the Auditor to the Registrant, other than the services reported in paragraphs
(a) through (c) of this item, were $0 inJuly 31, 2024 and $0 inJuly 31, 2025.

There were no other non-audit services rendered by the Auditor
to the Service Affiliates requiring pre-approval by the Audit Committee in the Reporting Periods.

(e) Audit Committee’s pre–approval policies and
procedures described in paragraph (c) (7) of Rule 2-01 of Regulation S-X.

(1) The Charter for the Audit Committee (the “Committee”)
of the Board of each registered investment company (the “Fund”) advised by the Registrant’s investment manager or one
of their affiliates (each, an “Adviser”) requires that the Committee shall approve (a) all audit and permissible non-audit
services to be provided to the Fund and (b) all permissible non-audit services to be provided by the Fund’s independent auditors
to the Adviser and any service providers controlling, controlled by or under common control with the Adviser that provide ongoing services
to the Fund (“Covered Service Providers”) if the engagement relates directly to the operations and financial reporting of
the Fund. The Committee may implement policies and procedures by which such services are approved other than by the full Committee.

The Committee shall not approve non-audit services that the
Committee believes may impair the independence of the auditors. As of the date of the approval of this Audit Committee Charter, permissible
non-audit services include any professional services (including tax services), that are not prohibited services as described below, provided
to the Fund by the independent auditors, other than those provided to the Fund in connection with an audit or a review of the financial
statements of