PR Newswire·Oct 27, 2026, 5:52 PM ET

Cohen & Steers Closed-End Opportunity Fund, Inc. (FOF) Notification of Sources of Distribution Under Section 19(a)

CNS FOF

Cohen & Steers Closed-End Opportunity Fund, Inc. (NYSE: FOF) will pay a distribution on October 30, 2026.
The fund operates under a managed distribution policy implemented in December 2021 to provide regular monthly distributions & flexibility to realize long-term capital gains.
The October 2026 estimated distribution is $0.0870 per share, consisting of $0.0306 from Net Investment Income (35.17%) & $0.0564 from Net Realized Long-Term Capital Gains (64.83%).
Year-to-date cumulative distributions through October 31, 2026, total $0.8700 per share, with $0.3248 from Net Investment Income (37.33%) & $0.5452 from Net Realized Long-Term Capital Gains (62.67%).
No Return of Capital or Short-Term Capital Gains are included in the current or year-to-date distribution estimates.
Final tax characteristics of distributions cannot be determined until after the calendar year & will be reported on Form 1099-DIV.
The fund's Year-to-date Cumulative Total Return for fiscal year 2026 (January 1 to September 30) is 2.10%, while the Cumulative Distribution Rate is 6.84%.
The fund's Average Annual Total Return for the five-year period ending September 30, 2026, is 7.42%, compared to a Current Annualized Distribution Rate of 8.21%.
Distribution amounts & sources are estimates & may change based on portfolio performance, market conditions, & tax regulations.
Shareholders are advised not to use this notice for tax return preparation & should refer to the final Form 1099-DIV received after the calendar year closes.