Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 219

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 219
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 purposes:

(a)The merger of the Target Fund with and into the Merger Sub pursuant to applicable state laws will constitute a “reorganization”
within the meaning of Section 368(a) of the Code and the Acquiring Fund and the Target Fund will each be a “party
to a reorganization,” within the meaning of Section 368(b) of the Code, with respect to the merger.

(b)No gain or loss will be recognized by the Acquiring Fund or the Merger Sub upon the merger of the Target Fund with and into
the Merger Sub pursuant to applicable state laws or upon the liquidation of the Merger Sub.

(c)No gain or loss will be recognized by the Target Fund upon the merger of the Target Fund with and into the Merger Sub pursuant
to applicable state laws.

(d)No gain or loss will be recognized by the Target Fund Shareholders upon the conversion of all their Target Fund Shares solely
into Acquiring Fund Shares in the merger of the Target Fund with and into the Merger Sub pursuant to applicable state laws, except
to the extent the Target Fund Common Shareholders receive cash in lieu of a fractional Acquiring Fund Common Share.

(e)The aggregate basis of the Acquiring Fund Shares received by each Target Fund Shareholder pursuant to the merger (including
any fractional Acquiring Fund Common Share to which a Target Fund Common Shareholder would be entitled) will be the same as
the aggregate basis of the Target Fund Shares that were converted into such Acquiring Fund Shares.

(f)The holding period of the Acquiring Fund Shares received by each Target Fund Shareholder in the merger (including any fractional
Acquiring Fund Common Share to which a Target Fund Common Shareholder would be entitled) will include the period during which
the shares of the Target Fund that were converted into such Acquiring Fund Shares were held by such shareholder, provided the Target
Fund Shares are held as capital assets at the time of the merger.

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(g)The basis of the Target Fund’s assets received by the Merger Sub in the merger will be the same as the basis of such
assets in the hands of the Target Fund immediately before the merger.

(h)The holding period of the assets of the Target Fund received by the Merger Sub in the merger will include the period during
which those assets were held by the Target Fund.

No opinion will be
expressed as to (1) the effect of the Mergers on the Target Funds, the