Company: NMZ
Filing Date: 2025-09-29
Form Type: N-14 8C
Source: 0001999371-25-014188
Chunk: 163

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-09-29
Form: N-14 8C
Chunk 163
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 of the College Retirement Equities Fund, TIAA Separate Account VA-1, TIAA-CREF Funds and TIAA-CREF Life Funds; Managing Director, Associate General Counsel and Assistant Secretary of Teacher Advisors, LLC and TIAA-CREF Investment Management, LLC; Managing Director of Nuveen, LLC and of TIAA |

| (1) | Length of Time Served indicates the year the individual became an officer of a fund in the Nuveen fund complex. |

| (2) | Information as of September 29, 2025. |

Audit Committee Report

The Audit Committee of each Board is responsible
for the oversight and monitoring of (1) the accounting and reporting policies, processes and practices, and the audit of the financial
statements, of each Fund, (2) the quality and integrity of each Fund’s financial statements and (3) the independent registered
public accounting firm’s qualifications, performance and independence. In its oversight capacity, the Audit Committee reviews
each Fund’s annual financial statements with both management and the independent registered public accounting firm and the
Audit Committee meets periodically with the independent registered public accounting firm and internal auditors to consider their
evaluation of each Fund’s financial and internal controls. The Audit Committee also selects, retains, evaluates and may replace
each Fund’s independent registered public accounting firm. The Audit Committee is currently composed of seven Independent
Board Members and operates under a written charter adopted and approved by each Board. Each Audit Committee member meets the independence
and experience requirements, as applicable, of the NYSE, NASDAQ, Section 10A of the 1934 Act and the rules and regulations
of the SEC.

The Audit Committee, in discharging its
duties, has met with and held discussions with management and each Fund’s independent registered public accounting firm.
The Audit Committee has also reviewed and discussed the audited financial statements with management. Management has represented
to the independent registered public accounting firm that each Fund’s financial statements were prepared in accordance with
generally accepted accounting principles. The Audit Committee has also discussed with the independent registered public accounting
firm the matters required to be discussed by Statement on Auditing Standards (“SAS”) No. 114 (The Auditor’s
Communication With Those Charged With Governance), which supersedes SAS No. 61 (Communication with Audit Committees). Each
Fund’s independent registered public accounting firm provided to the Audit Committee the written disclosure required by Public
Company Accounting Oversight Board Rule 3526 (