Company: JPC
Filing Date: 2025-10-03
Form Type: N-CSR
Source: 0001193125-25-230231
Chunk: 148

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-10-03
Form: N-CSR
Chunk 148
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 tax implications of their investment. The amounts listed below may differ from the actual amounts reported on Form 1099‑DIV, which will be sent to shareholders shortly after calendar year end. Long-Term Capital Gains As of year end, each Fund designates the following distribution amounts, or maximum amount allowable, as being from net long-term capital gains pursuant to Section 852(b)(3) of the Internal Revenue Code:

| Fund |     | Net Long‑Term 
 Capital Gains |
| JFR  |     | $—            |
| JQC  |     | —             |
| JPC  |     | —             |
| JPI  |     | —             |
| NPFD |     | —             |

Dividends Received Deduction (DRD) Each Fund listed below had the following percentage, or maximum amount allowable, of ordinary income distributions eligible for the dividends received deduction for corporate shareholders:

| Fund |     | Percentage |   |
| JFR  |     |        0.9 | % |
| JQC  |     |        0.4 |   |
| JPC  |     |       46.8 |   |
| JPI  |     |       70.9 |   |
| NPFD |     |       65.2 |   |

Qualified Dividend Income (QDI) Each Fund listed below had the following percentage, or maximum amount allowable, of ordinary income distributions treated as qualified dividend income for individuals pursuant to Section 1(h)(11) of the Internal Revenue Code:

| Fund |     | Percentage |   |
| JFR  |     |        0.9 | % |
| JQC  |     |        0.4 |   |
| JPC  |     |       90.5 |   |
| JPI  |     |      100.0 |   |
| NPFD |     |       99.5 |   |

Qualified Interest Income (QII) Each Fund listed below had the following percentage, or maximum amount allowable, of ordinary income distributions treated as qualified interest income and/or short-term capital gain dividends pursuant to Section 871(k) of the Internal Revenue Code: 145

Important Tax Information (continued)

| Fund |     | Prior Year End to 
  12/31 Percentage |   |     | 1/1 to Current 
       Year End 
     Percentage |   |
| JFR  |     |              76.4 | % |