Company: FOF
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049815
Chunk: 15

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-07
Form: N-CSR
Chunk 15
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 of the Fund, including, but not limited to, administrative and custody fees, transfer agent fees, professional fees, and reports to shareholders.

The investment manager has contractually agreed to reimburse the Fund so that its total annual operating expenses (exclusive of brokerage fees and commissions, taxes, and upon approval of the Board of Directors, extraordinary expenses) do not exceed 0.95% of the Fund’s average daily net assets of the Fund. This commitment is currently expected to remain in place for the life of the Fund, can only be amended or terminated by agreement of the Fund’s Board of Directors and the investment manager and will terminate automatically in the event of termination of the investment management agreement between the investment manager and the Fund. For the year ended December 31, 2024, fees waived and/or expenses reimbursed totaled $14,687.

Directors’ and Officers’ Fees:Certain directors and officers of the Fund are also directors, officers and/or employees of the investment manager. The Fund does not pay compensation to directors and officers affiliated with the investment manager except for the Chief Compliance Officer, who received compensation from the investment manager, which was reimbursed by the Fund, in the amount of $1,886 for the year ended December 31, 2024.

Note 3. Purchases and Sales of Securities

Purchases and sales of securities, excluding short-term investments, for the year ended December 31, 2024, totaled $93,660,557 and $105,040,560, respectively.

Note 4. Income Tax Information

The tax character of dividends and distributions paid was as follows:

|                                   |     | For the Year Ended 
 December 31,       |       2024 |     |   |       2023 |
|:----------------------------------|:----|:-------------------|-----------:|:----|:--|-----------:|
| Ordinary income                   |     | $                  |  9,095,670 |     | $ | 10,361,775 |
| Long-term capital gain            |     |                    |    957,870 |     |   |          — |
| Tax exempt income                 |     |                    |    852,288 |     |   |    874,371 |
| Tax return of capital             |     |                    | 17,900,412 |     |   | 17,444,776 |
| Total dividends and distributions |     | $                  | 28,806,240 |     | $ |