Company: PGZ
Filing Date: 2025-02-21
Form Type: DEF 14A
Source: 0001398344-25-003239
Chunk: 19

Company: Principal Real Estate Income Fund
Filing Date: 2025-02-21
Form: DEF 14A
Chunk 19
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, or under common control with ALPS Advisors and that provide ongoing
services to the Fund, if the services relate directly to the operations and financial reporting of the Fund. Except, however, de minimisnon-audit services may, to the extent permitted by applicable law, be approved prior to completion of the audit. The Audit Committee
has also established detailed pre-approval policies and procedures for pre-approval of such services in accordance with applicable laws.
The Fund requires that the Audit Committee maintain these pre-approval policies and procedures to ensure that the provision of these services
by Cohen does not impair its independence.

The following table shows the ownership as of December
31, 2024 of the Fund’s Common Shares by each Trustee and the Fund’s principal executive officer and principal financial officer
(each an “Executive Officer” and together, the “Executive Officers”). Each Trustee and Executive Officer and all
Trustees and Executive Officers as a group owned less than 1% of the Fund’s outstanding shares as of December 31, 2024.

| Trustees & Executive Officer’s Names           | Total Shares Owned and Nature of Ownership |
| Jeremy Held                                    |                          2,000, Beneficial |
| JoEllen Legg                                   |                                       None |
| Rick A. Pederson                               |                                       None |
| Robert McClure*                                |                                       None |
| Erich Rettinger**                              |                                       None |
| All Trustees and Executive Officers as a Group |                                      2,000 |

| * | Robert McClure is the Principal Executive Officer of the Fund. |

| ** | Erich Rettinger is the Principal Financial Officer of the Fund |

Section 16(a) Beneficial Ownership Reporting Compliance

Section 16(a) of the 1934 Act and Section 30(h) of
the 1940 Act, and the rules thereunder, require the Fund’s officers and Trustees, ALPS Advisors’ officers and directors, affiliated
persons of ALPS Advisors’, and persons who beneficially own more than 10% of a registered class of the Fund’s Common Shares
to file reports of ownership and changes in ownership with the SEC and the NYSE and to furnish the Fund with copies of all Section 16(a)
forms they file. Based solely on a review of the reports filed, the Fund believes that during fiscal year end on October 31, 2024, all
Section 16(a) filing requirements applicable to the Fund’s officers, Trustees, ALPS Advisors’ officers and directors,