Company: NMZ
Filing Date: 2025-11-18
Form Type: N-14 8C/A
Source: 0001999371-25-018025
Chunk: 177

Company: NUVEEN MUNICIPAL HIGH INCOME OPPORTUNITY FUND
Filing Date: 2025-11-18
Form: N-14 8C/A
Chunk 177
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 Acquiring Fund. The outstanding AMTP Shares have equal priority as to the payment
of dividends and as to distribution of assets upon dissolution, liquidation or winding up of the affairs of the Acquiring Fund
with other preferred shares of the Acquiring Fund, the New MFP Shares and the New VRDP Shares to be issued in connection with the
Mergers, if any.

Custodian, Transfer Agent, and Dividend Disbursing Agent and Redemption and Paying Agent

The custodian of the assets of each Fund
is State Street Bank and Trust Company, One Congress Street, Suite 1, Boston, Massachusetts 02111. The custodian performs custodial,
fund accounting and portfolio accounting services. With respect to each Fund’s common shares and the Acquiring Fund’s
AMTP Shares, the transfer, shareholder services and dividend disbursing agent is Computershare Inc. and Computershare Trust Company,
N.A., 150 Royall Street, Canton, Massachusetts 02021 (“Computershare”). 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 the Missouri Municipal’s MFP Shares and each of New
Jersey Municipal and Pennsylvania Municipal’s VRDP Shares. The Bank of New York Mellon will serve in such capacity for the
New MFP Shares and the New VRDP Shares issued in the Merger.

Federal Income Tax Matters Associated with Investment in the Acquiring Fund

The following information is meant as a
general summary of certain federal income tax matters for U.S. shareholders who hold their shares as capital assets and does not
address all of the federal income tax consequences that may be relevant to particular shareholders in light of their individual
circumstances. This discussion also does not address the tax consequences to shareholders who are subject to special rules, including,
without limitation, shareholders with large positions in the Acquiring Fund, financial institutions, insurance companies, dealers
in securities or foreign currencies, foreign holders, persons who hold their shares as or in a hedge against currency risk, a constructive
sale, conversion transaction or other integrated transaction, holders who are subject to the federal alternative minimum tax (except
as discussed below), investors with “applicable financial statements” within the meaning of section 451(b) of
the Internal Revenue Code of 1986, as amended (the