Company: JPC
Filing Date: 2025-04-24
Form Type: N-14 8C
Source: 0001999371-25-004713
Chunk: 130

Company: Nuveen Preferred & Income Opportunities Fund
Filing Date: 2025-04-24
Form: N-14 8C
Chunk 130
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 $0 |     |                     $0 |     |                     $0 |

<div align='center'>74</div>

|                |     |   Total Non-Audit Fees 
         Billed to Fund 
 Fiscal Year Ended 2023 |     | Fiscal Year Ended 2024 |     | Total Non-Audit Fees Billed to Adviser and Adviser Entities (Engagements Related Directly to the Operations and Financial Reporting of Fund) 
                                                                                                                       Fiscal Year Ended 2023 |     | Fiscal Year Ended 2024 |     | Total Non-Audit Fees Billed to Adviser and Adviser Entities (All Other Engagements) 
                                                              Fiscal Year Ended 2023 |     | Fiscal Year Ended 2024 |     |                  Total 
 Fiscal Year Ended 2023 |     | Fiscal Year Ended 2024 |
|:---------------|:----|-----------------------:|:----|-----------------------:|:----|---------------------------------------------------------------------------------------------------------------------------------------------:|:----|-----------------------:|:----|------------------------------------------------------------------------------------:|:----|-----------------------:|:----|-----------------------:|:----|-----------------------:|
| Acquiring Fund |     |                     $0 |     |                     $0 |     |                                                                                                                                           $0 |     |                     $0 |     |                                                                                  $0 |     |                     $0 |     |                     $0 |     |                     $0 |

Audit Committee Pre-Approval Policies and Procedures.Generally, the Audit Committee must approve each Fund’s independent registered public accounting firm’s engagements (i) with the Fund for audit or non-audit services and (ii) with the Adviser and Adviser Entities for non-audit services if the engagement relates directly to the operations and financial reporting of the Fund. Regarding tax and research projects conducted by the independent registered public accounting firm for each Fund and the Adviser and Adviser Entities (with respect to the operations and financial reporting of each Fund), such engagements will be (i) pre-approved by the Audit Committee if they are expected to be for amounts greater than $10,000; (ii) reported to the Audit Committee Chair for his or her verbal approval prior to engagement if they are expected to be for amounts under $10,000 but greater than $5,000; and (iii) reported to the Audit Committee at the next Audit Committee meeting if they are expected to be for an amount under $5,000.

The Audit Committee has approved in advance all audit services and non-audit services that the independent registered public accounting firm