Cohen & Steers FOF Discloses September Distribution Sources

Cohen & Steers Closed-End Opportunity Fund, Inc. (NYSE: FOF) issued a regulatory notice Tuesday informing shareholders of the sources behind its upcoming distribution, scheduled for payment on September 30, 2026. The disclosure is required under Section 19(a) of the Investment Company Act, which mandates that closed-end funds identify whether distributions are drawn from net investment income, realized capital gains, or return of capital.

The New York-based fund, which focuses on investing in other closed-end funds, released the notice through PR Newswire ahead of the payment date. Section 19(a) notices are designed to provide transparency so investors understand what portion of a distribution, if any, represents a return of their own invested capital rather than fund earnings.

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Cumulative distribution data for the current fiscal period was also included in the release, giving shareholders a broader picture of how payouts have been composed throughout the year. Regulators require such disclosures because return-of-capital distributions can affect an investor's cost basis and long-term tax liability, making the distinction material to shareholder decisions.

FOF trades on the New York Stock Exchange and is managed by Cohen & Steers, a firm specializing in real assets and alternative income strategies. Investors seeking the complete breakdown of distribution sources and cumulative figures are encouraged to review the full filing.

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