0001338561 EX-FILING FEES N-14 8C 0.01381 0001338561 2025-10-17 2025-10-17 0001338561 1 2025-10-17 2025-10-17 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

NUVEEN S&P 500 DYNAMIC OVERWRITE FUND N-14 8C

Exhibit (18)

Calculation of Filing Fee Tables

Form N-14

(Form Type)

Nuveen S&P 500 Dynamic Overwrite Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1: Newly Registered Securities

| Security Type | Security Class Title | Fee Calculation Rule | Amount Registered | Proposed Maximum Offering Price Per Unit | Maximum Aggregate Offering Price(1) | Fee Rate | Amount of Registration Fee | Carry Forward Form Type | Carry Forward File Number | Carry Forward Initial Effective Date | Filing Fee Previously Paid In Connection with Unsold Securities to be Carried Forward
Newly Registered Securities
Fees to Be Paid | Equity | Common Shares of Beneficial Interest, $0.01 Par Value Per Share | Other | 1,000 | $18.83(2) | $18,830 | $138.10 Per Million Dollars | $2.60 |  |  |  |
Fees Previously Paid | N/A | N/A | N/A | N/A | N/A | N/A |  | N/A |  |  |  |
Total Offering Amounts |  | $18,830 |  | $2.60 |  |  |  |
Total Fess Previously Paid |  |  |  | — |  |  |  |
Total Fee Offsets |  |  |  | — |  |  |  |
Net Fee Due |  |  |  | $2.60 |  |  |  |

| (1) | Estimated solely for the purpose of calculating the registration fee.

| (2) | Net asset value per common share on October 13, 2025.

N/A N/A —