Preganglionic neurons are located in specific regions of the CNS. In the sympathetic division, they are found in the intermediolateral cell column of the spinal cord, specifically from T1 to L2 levels. In the parasympathetic division, they are located in the brainstem nuclei (such as the Edinger-Westphal nucleus, superior and inferior salivatory nuclei, and the dorsal motor nucleus of the vagus) and in the sacral spinal cord segments S2 to S4.