Company: JPC
Filing Date: 2025-04-24
Form Type: N-14 8C
Source: 0001999371-25-004713
Chunk: 152

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-04-24
Form: N-14 8C
Chunk 152
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 earlier closing time of the markets on which they primarily trade, unless a significant event has occurred.

The Board has designated Nuveen Fund Advisors as each Fund’s valuation designee pursuant to Rule 2a-5 under the 1940 Act and delegated to Nuveen Fund Advisors the day-to-day responsibility of making fair value determinations. All fair value determinations made by Nuveen Fund Advisors are subject to review by the Board. As a general principle, the fair value of a portfolio instrument is the amount that an owner might reasonably expect to receive upon the instrument’s current sale. A range of factors and analysis may be considered when determining fair value, including relevant market data, interest rates, credit considerations and/or issuer specific news. However, fair valuation involves subjective judgments, and it is possible that the fair value determined for a portfolio instrument may be materially different from the value that could be realized upon the sale of that instrument.

Legal Opinions

Certain legal matters in connection with the issuance of common shares pursuant to the Agreement will be passed upon by Morgan, Lewis & Bockius LLP, One Federal Street, Boston, Massachusetts 02110.

Experts

The financial statements appearing in the Annual Report of each Fundfor the fiscal year ended July 31, 2024 are incorporated by reference herein. Each Funds’ financial statements as of and for the 2024, 2023, 2022, 2021 and 2020 fiscal years have been audited by KPMG LLP (previously defined as “KPMG”), independent registered public accounting firm, as set forth in their reports thereon. Such financial statements are incorporated by reference herein in reliance upon such reports given on the authority of such firm as experts in accounting and auditing. KPMG provided auditing services to the Acquiring Fund and the Target Fund for the fiscal year ended July 31, 2019 through July 31, 2024. The principal business address of KPMG is 200 East Randolph Street, Chicago, Illinois 60601. PricewaterhouseCoopers LLP (previously defined as “PwC”), an independent registered public accounting firm, has been engaged to serve as independent registered public accounting firm to the Acquiring Fund and the Target Fund for the current fiscal year. The principal business address of PwC is One North Wacker Drive, Chicago, Illinois 60606.

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GENERAL INFORMATION</div>

Outstanding Shares of the Acquiring Fund and the Target Fund

The following