Company: NPFD
Filing Date: 2025-10-03
Form Type: N-CSR
Source: 0001193125-25-230111
Chunk: 169

Company: Nuveen Variable Rate Preferred & Income Fund
Filing Date: 2025-10-03
Form: N-CSR
Chunk 169
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|:----------------------|-------:|:--|:----|:-------------------|--:|:--|:----|:----------------------|---:|:--|:----|:----------------------|--:|:--|
| Percentage approved pursuant to pre-approval 
 exception                                    |     |                       |      0 | % |     |                    | 0 | % |     |                       |  0 | % |     |                       | 0 | % |
| July 31, 2024 (KPMG)                         |     | $                     | 31,400 |   |     | $                  | 0 |   |     | $                     |  0 |   |     | $                     | 0 |   |
| Percentage approved pursuant to pre-approval 
 exception                                    |     |                       |      0 | % |     |                    | 0 | % |     |                       |  0 | % |     |                       | 0 | % |

| 1 | “Audit Fees” are the aggregate fees billed for professional services for the audit of the                           
 Registrant’s annual financial statements and services provided in connection with statutory and regulatory filings. |

| 2 | “Audit-Related Fees” are the aggregate fees billed for assurance and related services reasonably                                                                                                         
 related to the performance of the audit or review of financial statements that are not reported under “Audit Fees”. These fees include offerings related to the Registrant’s common shares and leverage. |

| 3 | “Tax Fees” are the aggregate fees billed for professional services for tax compliance, tax advice, 
 and tax planning.                                                                                  |

| 4 | “All Other Fees” are the aggregate fees billed for products and services other than “Audit 
 Fees”, “Audit-Related Fees” and “Tax Fees”.                                                |

SERVICES THAT THE REGISTRANT’S INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM BILLED TO THE ADVISER AND AFFILIATED REGISTRANT SERVICE PROVIDERS The following tables show the amount of fees billed by PwC to Nuveen Fund Advisors, LLC (the “Adviser”), and any entity controlling, controlled by or under common control with the Adviser that provides ongoing services to the Registrant (“Affiliated Fund Service Provider”), for engagements directly related to the Registrant’s operations and financial reporting, during the Registrant’s fiscal year ended July 31, 2025, and the amount of fees billed by KPMG to the Adviser