Company: NMZ
Filing Date: 2025-09-29
Form Type: N-14 8C
Source: 0001999371-25-014188
Chunk: 148

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-09-29
Form: N-14 8C
Chunk 148
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 auditors’ qualifications, performance and
independence; and the Valuation Policy of the Nuveen Funds and the internal valuation group of the Adviser, as valuation designee
for the Nuveen Funds. It is the responsibility of the Audit Committee to select, evaluate and replace any independent auditors
(subject only to Board approval and, if applicable, shareholder ratification) and to determine their compensation. The Audit Committee
is also responsible for, among other things, overseeing the valuation of securities comprising the Funds’ portfolios. The
Audit Committee is also primarily responsible for the oversight of the Valuation Policy and actions taken by the Adviser, as valuation
designee of the Fund, through its internal valuation group, which provides regular reports to the Audit Committee, reviews any
issues relating to the valuation of the Funds’ securities brought to its attention, and considers the risks to the Funds
in assessing the possible resolutions to these matters. The Audit Committee may also consider any financial risk exposures for
the Funds in conjunction with performing its functions.

To fulfill its oversight duties, the Audit
Committee regularly meets with Fund management to discuss the Nuveen funds’ annual and semi-annual reports and has regular
meetings with the external auditors for the Funds and the Adviser’s internal audit group. In assessing financial risk disclosure,
the Audit Committee also may review, in a general manner, the processes the Board or other Board committees have in place with
respect to risk assessment and risk management as well as compliance with legal and regulatory matters relating to the Funds’
financial statements. The Audit Committee operates under a written Audit Committee Charter (the “Charter”) adopted
and approved by the Board, which Charter conforms to the listing standards of the NYSE or NASDAQ, as applicable. Members of the
Audit Committee are independent (as set forth in the Charter) and free of any relationship that, in the opinion of the Board Members,
would interfere with their exercise of independent judgment as an Audit Committee member. The members of the Audit Committee are
Mr. Nelson, Chair, Mr. Boateng, Ms. Lancellotta, Mr. Starr, Mr. Thornton, Ms. Wolff and Mr. Young, each of whom is an Independent
Board Member of the Funds. Mr. Boateng, Mr. Nelson, Mr. Starr and Mr. Young have each been designated as an “audit committee
financial expert” as defined by the rules of the Securities and Exchange Commission (“SEC”). A copy of the Charter
is available