Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 206

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 206
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 gross income under Section 103(a) of the Code over its deductions disallowed
under Sections 265 and 171(a)(2) of the Code and its net capital gain (after reduction for any available capital loss
carryforward and excluding any net capital gain on which the Target Fund paid tax under Section 852(b)(3)(A) of the Code) (as such
terms are defined in the Code) that has accrued or will accrue on or prior to the Closing Date, and (iii) has been, and will
be (in the case of the taxable year ending on the Closing Date), treated as a separate corporation for federal income tax purposes.
The Target Fund has not taken any action, caused any action to be taken or caused any action to fail to be taken which action or
failure could cause the Target Fund to fail to qualify as a RIC. Prior to the Closing, the Target Fund will have had no earnings
and profits accumulated in any taxable year to which the provisions of Part I of Subchapter M of the Code did not apply to it.

4.2REPRESENTATIONS OF THE ACQUIRING FUND PARTIES. Each of the Acquiring Fund and the Merger Sub, as applicable, represents
and warrants to each Target Fund as follows:

(a)The Acquiring Fund is a business trust duly organized, validly existing and in good standing under the laws of the Commonwealth
of Massachusetts.

(b)The Merger Sub is a limited liability company, validly existing and in good standing under the laws of the Commonwealth
of Massachusetts.

<div align='center'>A-10</div>

(c)The Acquiring Fund is registered as a closed-end management investment company under the 1940 Act, and such registration
is in full force and effect.

(d)The Acquiring Fund is not, and the execution, delivery and performance of this Agreement (subject to approval by its preferred
shareholders and compliance with the other provisions hereof) will not result, in violation of the Acquiring Fund’s Declaration
of Trust, By-Laws, any Statement Establishing and Fixing the Rights and Preferences of Adjustable Rate MuniFund Preferred Shares,
as supplemented and amended (the “Acquiring Fund AMTP Statement”), or any material agreement, indenture, instrument,
contract, lease or other undertaking to which the Acquiring Fund is a party or by which it is bound.

(e)The Merger Sub is not, and the execution delivery and performance of this Agreement will not result,