FOF

Distribution Information: Cohen & Steers Closed-End Opportunity Fund, Inc. will pay a distribution of $0.0870 per share on November 28, 2025, with cumulative distributions for the fiscal year totaling $0.9570 per share.

Managed Distribution Policy: The Fund has a managed distribution policy allowing for regular monthly distributions, which may include long-term capital gains, short-term capital gains, net investment income, and return of capital, providing flexibility in capital gains realization.

Tax Implications: Shareholders should be aware that a portion of the distribution may be a return of capital, which is not taxable but reduces the tax basis of their shares; final tax characteristics will be reported on Form 1099-DIV after the calendar year.

Performance Metrics: For the fiscal year 2025, the Fund's year-to-date cumulative total return is 15.79%, with a cumulative distribution rate of 7.41%, and an average annual total return of 12.52% over the past five years.

Distribution Information: Cohen & Steers Closed-End Opportunity Fund, Inc. will pay a distribution on October 31, 2025, with details on sources including net investment income, capital gains, and return of capital provided to shareholders.

Managed Distribution Policy: The Fund has a managed distribution policy allowing for regular monthly distributions, which may include returns of capital, and can be amended or suspended by the Board of Directors.

Performance Metrics: For fiscal year 2025, the Fund reported a year-to-date cumulative total return of 15.82% and a cumulative distribution rate of 6.69%, with an average annual total return of 12.09% over the past five years.

Tax Reporting: Shareholders will receive a Form 1099-DIV for tax reporting purposes, and the information provided in the release is not intended for tax return preparation.