Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 12

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 12
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 the Company on account of such loss. If the first named Insured ceases to be covered under this bond, the Insured next named will thereafter be considered the first named Insured. In the absence of an Insured

| IVBB-16001 Ed. 01-16                                         
 © 2016 The Travelers Indemnity Company. All rights reserved. |     | Page 7 of 25 |

being specifically next named, the Insured entity having the greatest consolidated assets of all remaining Insureds then becomes the first named Insured. Knowledge possessed or discovery made by any Insured or Investment Adviserconstitutes knowledge or discovery by all Insureds for all purposes of this bond. The liability of the Company for loss or losses sustained by all Insureds will not exceed the amount for which the Company would have been liable had all such loss or losses been sustained by one Insured.

| E. | COURT COSTS AND ATTORNEY’S FEES - LEGAL PROCEEDINGS - ELECTION TO DEFEND |

The Company will indemnify the Insured against court costs and reasonable attorney’s fees incurred and paid by the Insured in defending any suit or legal proceeding brought against the Insured to enforce the Insured’s liability, or alleged liability, on account of any loss, claim or damage that, if established against the Insured, would constitute a collectible loss under this bond in excess of any Single Loss Deductible Amount, provided, however, that with respect to Insuring Agreement A this indemnity will apply only in the event that:

| 1. | an Employee admits to being guilty of Larceny or Embezzlement; |

| 2. | an Employee is adjudicated to be guilty of Larceny or Embezzlement; or |

| 3. | in the absence of 1. or 2. above, an arbitration panel agrees, after a review of an agreed statement of facts, that an 
 Employee would be found guilty of Larceny or Embezzlement if such Employee were prosecuted.                            |

Such indemnity is in addition to the Single Loss Limit of Insurance for the applicable Insuring Agreement or Coverage. The Insured or an Investment Advisermust notify the Company promptly after notice thereof, of any such suit or legal proceeding and at the request of the Company will furnish it with copies of all pleadings and other papers therein. At the Company’s election the Insured will permit the Company to conduct the defense of such