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The Audit Committee of the Fund prior to July 7, 2023, which consisted of different Committee members who are no longer Trustees (the "Former Audit Committee") reviewed any audit or non-audit services to determine whether they are appropriate and permissible under applicable law. The Former Audit Committee adopted policies and procedures to provide a framework for the Audit Committee's consideration of audit and non-audit services by the prior independent auditors. The Fund and "Covered Entities" (the Fund's prior investment advisor, excluding sub-advisors unaffiliated with the prior investment advisor, and any entity controlling, controlled by or under common control with the prior investment advisor that provided ongoing services to the Fund) were billed the amounts listed below by the prior independent auditors during the Fund's previous fiscal year. Based on available records, none of the fees in the table below were approved by the Former Audit Committee pursuant to the de minimis exception from the pre-approval requirement in Rule 2-01(c)(7)(i)(C) of Regulation S-X.

The following table sets forth the aggregate fees billed for professional services rendered by KPMG during the Fund's fiscal period ended September 30, 2023:

Beneficial Owners. Based upon filings made with the SEC, as of August 9, 2024, the following table shows certain information concerning persons who may be deemed beneficial owners of 5% or more of a class of shares of the Fund.