Company: SRV
Filing Date: 2025-04-10
Form Type: N-2
Source: 0001398344-25-006954
Chunk: 61

Company: NXG Cushing Midstream Energy Fund
Filing Date: 2025-04-10
Form: N-2
Chunk 61
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 research, provided by such brokers, and the quality and reliability of brokerage services, including execution capability,
performance, and financial responsibility. Accordingly, the commissions charged by any such broker may be greater than the amount another
firm might charge if the Investment Adviser determines in good faith that the amount of such commissions is reasonable in relation to
the value of the research information and brokerage services provided by such broker to the Investment Adviser or to the Fund. The Investment
Adviser believes that the research information received in this manner provides the Fund with benefits by supplementing the research otherwise
available to the Investment Adviser.

The Investment Adviser seeks
to allocate portfolio transactions equitably whenever concurrent decisions are made to purchase or sell securities on behalf of the Fund
and another advisory account. In some cases, this procedure could have an adverse effect on the price or the amount of securities available
to the Fund. In making such allocations between the Fund and other advisory accounts, the main factors considered by the Investment Adviser
are the investment objective, the relative size of portfolio holding of the same or comparable securities, the availability of cash for
investment and the size of investment commitments generally held, and the views of the persons responsible for recommending investments
to the Fund and such other accounts and funds.

Commissions Paid

The Fund paid approximately the
following commissions to brokers during the fiscal years shown:

| Fiscal Year Ended November 30                                         
 2024                                                                  |     | All Brokers | 789,107 |     | Affiliated Brokers 
 None               |
|:----------------------------------------------------------------------|:----|:------------|--------:|:----|:-------------------|
| 2023                                                                  |     | $           | 511,710 |     | None               |
| 2022                                                                  |     | $           | 589,325 |     | None               |
| Fiscal Year Ended November 30, 2024 Percentages:                      |     |             |         |     |                    |
| Commissions with affiliate to total transactions:                     |     |             |         |     | None               |
| Value of brokerage transactions with affiliate to total transactions: |     |             |         |     | None               |

During the fiscal period ended
November 30, 2024, the Fund paid $341,661 in brokerage commissions on transactions totaling $8,541,514 to brokers selected primarily
on the basis of research services provided to the Investment Adviser.

<div align='center'>U.S.
FEDERAL INCOME TAX