Eaton Vance Corp. recorded second quarter net income of $23.1 million, or 17 cents per diluted share, down 42 percent from $39.9 million, or 29 cents, a year ago. The decline was due to marketing costs tied to the launch of a closed-end fund. The earnings figure met Wall Street's forecasts. Meanwhile, assets under management at the Boston-based firm rose to $150 billion at the end of the second quarter, up 26 percent from a year earlier.
 
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