Company: SRV
Filing Date: 2025-10-22
Form Type: N-2/A
Source: 0001398344-25-019582
Chunk: 96

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-10-22
Form: N-2/A
Chunk 96
---
 to withholding of federal
income tax, may be subject to backup withholding of federal income tax on dividends unless the non-U.S. shareholder provides the Fund
or the dividend paying agent with an IRS Form W-8BEN or IRS Form W-8BEN-E (or an acceptable substitute form) or otherwise meets
documentary evidence requirements for establishing that it is a non-U.S. shareholder or otherwise establishes an exemption from backup
withholding. Backup withholding is not an additional tax. Any amounts withheld from payments made to a Common Shareholder may be refunded
or credited against such Common Shareholder’s U.S. federal income tax liability, if any, provided that the required information
is generally furnished to the IRS.

<div align='center'>S-23</div>

The foregoing is a general summary
of the provisions of the Code and the Treasury regulations in effect as they directly govern the taxation of the Fund and its Common Shareholders.
These provisions are subject to change by legislative, judicial or administrative action, and any such change may be retroactive. Ordinary
income and capital gain dividends may also be subject to state, local and foreign taxes. Investors are urged to consult their tax advisors
regarding U.S. federal, state, local and foreign tax consequences of investing in the Fund.

<div align='center'>SERVICE
PROVIDERS</div>

Administrator

U.S. Bancorp Global Fund Services,
the Administrator, which is located at 615 East Michigan Street, Milwaukee, Wisconsin 53202, serves as the Fund’s administrator
pursuant to a fund administration servicing agreement. Pursuant to this agreement, the Administrator provides the Fund with, among other
things, compliance oversight, financial reporting oversight and tax reporting. The Fund pays the Administrator a monthly fee computed
at an annual rate of 0.09% of the first $100 million of Managed Assets, 0.07% on the next $200 million of Managed Assets and 0.04% on
the balance of Managed Assets, subject to a minimum annual fee of $70,000. The Fund will also pay for the Administrator’s out-of-pocket
expenses. The Administrator also serves as fund accountant pursuant to a fund accounting servicing agreement.

Custodian

U.S. Bank National Association
(the “Custodian”), Custody Operations, 1555 N. RiverCenter Drive, Suite 302, Milwaukee, Wisconsin 53212, serves as custodian
for the Fund pursuant to the Custodian Agreement with the Fund (the “