Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 298

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 298
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, including investments through an intermediary.

Pursuant to proposed regulations, the Treasury Department has indicated its intent to eliminate the requirements under FATCA of withholding on gross proceeds from the sale, exchange, maturity or other disposition of relevant financial instruments (including redemptions of stock). The Treasury Department has indicated that taxpayers may rely on these proposed regulations pending their finalization.

<div align='center'>S-39</div>

The Code provides that every shareholder required to file a tax return must include for information purposes on such return the amount of tax-exempt interest received during the taxable year, including any exempt-interest dividends received from the Acquiring Fund.

<div align='center'>S-40

Custodian, Transfer Agent and Dividend Disbursing Agent</div>

The custodian of each Funds’ assets is State Street Bank and Trust Company, One Congress Street, Suite One, Boston, Massachusetts 02114. The custodian performs custodial, fund accounting and portfolio accounting services. With respect to each Fund’s common shares and the Acquiring Fund’s Adjustable Rate MuniFund Term Preferred Shares, the transfer, shareholder services and dividend disbursing agent is Computershare Inc. and Computershare Trust Company, N.A., 150 Royall Street, Canton, Massachusetts 02021. The Bank of New York Mellon, 240 Greenwich Street, New York, New York 10286, acts as the tender agent, transfer agent and registrar, dividend disbursing agent and paying agent, calculation agent and redemption price disbursing agent with respect to New Jersey Municipal and Pennsylvania Municipal’s Variable Rate Demand Preferred Shares, and Missouri Municipal’s Fund’s MuniFund Preferred Shares.

<div align='center'>Supplemental Financial Information and Experts</div>

The financial statements and
financial highlights contained in the Annual Reports for the fiscal year ended 2025 of New Jersey Municipal, Pennsylvania
Municipal, and Missouri Municipal have been audited by PricewaterhouseCoopers LLP (“PwC”), an independent
registered public accounting firm, as set forth in their reports thereon. In reliance upon such reports given on the
authority of PwC as experts in accounting and auditing, the audited financial statements and financial highlights and
related independent registered public accounting firm’s report for (i) New Jersey Municipal, contained in New Jersey
Municipal’s Annual Report for the fiscal year ended August 31, 2025 (as filed November 6, 2025) (File No. 811-094