MainStay MacKay DefinedTerm Municipal Opportunities Fund (MMD) SC TO-I/A Issuer tender offer statement (amended)

Calculation of Filing Fee Tables

SC TO-I

(Form Type)

NYLI MacKay DefinedTerm Muni Opportunities Fund

(Exact Name of Registrant as Specified in its Charter)

Table 1 – Transaction Valuation

	Transaction Valuation	Fee Rate	Amount of Filing Fee
Fees to Be Paid	—	—	—
Fees Previously Paid	$475,393,095.80 (1)	$153.10 (2)	$72,782.68
Total Transaction Valuation	$475,393,095.80 (1)	—	—
Total Fees Due for Filing	—	—	—
Total Fees Previously Paid	—	—	$72,782.68
Total Fee Offsets	—	—	—
Net Fee Due	—	—	$0

(1) The Transaction Valuation was calculated by multiplying 27,926,793.602 shares of NYLI MacKay DefinedTerm Muni Opportunities Fund by $17.02 (100% of the Net Asset Value per share as of the close of ordinary trading on the New York Stock Exchange on October 10, 2024).

(2) Calculated at $153.10 per $1,000,000.00 of the Transaction Valuation in accordance with Rule 0-11 under the Securities Exchange Act of 1934, as amended, as modified by the Section 6(b) Filing Fee Rate Advisory for Fiscal Year 2025.

Table 2 – Fee Offset Claims and Sources

Not applicable.