Company: FPF
Filing Date: 2025-03-13
Form Type: DEF 14A
Source: 0001445546-25-002022
Chunk: 28

Company: First Trust Intermediate Duration Preferred & Income Fund
Filing Date: 2025-03-13
Form: DEF 14A
Chunk 28
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    2024 |
| First Trust Enhanced Equity Income Fund1                   
 Fund                                                       
 Advisor                                                    | $21,094 
 $44,000 | $14,397 
 $28,080 |
| First Trust Intermediate Duration Preferred & Income Fund2 
 Fund                                                       
 Advisor                                                    
 Sub-Advisor                                                | $21,211 
 $44,000 
 $16,000 | $15,401 
 $28,080 
  $8,640 |
| First Trust Mortgage Income Fund2                          
 Fund                                                       
 Advisor                                                    | $33,120 
 $44,000 | $30,240 
 $28,080 |

These fees were for the fiscal years ended December 31.

These fees were for the fiscal years ended October 31.

Pre-Approval

Pursuant to its Charter
and its Audit and Non-Audit Services Pre-Approval Policy, the Audit Committee of each Fund is responsible for the pre-approval of all
audit services and permitted non-audit services (including the fees and terms thereof) to be performed for each Fund by its independent
auditors. The Chair or Vice Chair of the Audit Committee is authorized to give such pre-approvals on behalf of the Audit Committee up
to $25,000 and report any such pre-approval to the full Audit Committee.

The Audit Committee
is also responsible for the pre-approval of the independent auditors’ engagements for non-audit services with the Advisor and any
entity controlling, controlled by or under common control with the Advisor that provides ongoing services to the respective Fund, if the
engagement relates directly to the operations and financial reporting of the Funds, subject to the de minimis exceptions for non-audit
services described in Rule 2-01 of Regulation S-X. If the independent auditors have provided non-audit services to the Advisor or
any entity controlling, controlled by or under common control with the Advisor that provides ongoing services to the respective Fund that
were not pre-approved pursuant to its policies, the Audit Committee will consider whether the provision of such non-audit services is
compatible with the auditors’ independence.

None of the Audit
Fees, Audit-Related Fees, Tax Fees, or All Other Fees, if any, or the Aggregate Non-Audit Fees disclosed above that were required to be
pre-approved by the Audit Committee pursuant to its Pre-Approval Policy were pre-approved by the Audit Committee pursuant to the pre-approval
exceptions included in Regulation S-X.

Because the Audit
Committee has not been informed