Company: ETJ
Filing Date: 2025-02-27
Form Type: DEF 14A
Source: 0000940394-25-000250
Chunk: 32

Company: Eaton Vance Risk-Managed Diversified Equity Income Fund
Filing Date: 2025-02-27
Form: DEF 14A
Chunk 32
---
 issued by the SEC in connection therewith (except, in the case of non-audit services provided to the Fund or any Adviser   
 Affiliate, those within applicable de minimis statutory or regulatory exceptions), and to consider the possible effect of providing such 
 services on the independence of the independent auditors.                                                                                |

| 6. | To adopt, if and to the extent deemed appropriate by the Committee, policies and procedures for pre-approval of the audit or non-audit          
 services referred to above, including policies and procedures by which the Committee may delegate to one or more of its members authority       
 to grant such pre-approval on behalf of the Committee (subject to subsequent reporting to the Committee). Separate and apart from any           
 such policies and procedures, the Committee hereby delegates to each of its members the authority to pre-approve any non-audit services         
 referred to above between meetings of the Committee, provided that: (i) all reasonable efforts shall be made to obtain such pre-approval        
 from the Chairperson of the Committee or a Vice-Chairperson, if any, prior to seeking such pre-approval from any other member of the Committee; 
 and (ii) all such pre-approvals shall be reported to the Committee not later than the next meeting thereof.                                     |

| 7. | To consider the controls implemented by the independent auditors and any measures taken by management to ensure that all items requiring 
 pre-approval by the Committee are identified and referred to the Committee in a timely fashion.                                          |

| A-3 |

| 8. | To timely receive reports from such independent auditors of: (i) all critical accounting policies and practices used by the Fund (or,      
 in connection with any update, any changes in such accounting policies and practices), (ii) any material alternative accounting treatments 
 within GAAP that have been discussed with management since the last annual report or update, including the ramifications of the use of     
 the alternative treatments and the treatment preferred by the accounting firm, (iii) all other material written communications between     
 the independent auditors and the management of the Fund since the last quarterly report or update, (iv) a description of all non-audit     
 services provided, including fees associated with the services, to any fund complex of which the Fund is a part since the last annual      
 report or update that was not subject to the pre-approval requirements as discussed above; and (v) any other matters of concern relating   
 to the Fund’s financial statements, including any uncorrected