Company: CLM
Filing Date: 2025-04-21
Form Type: 424B3
Source: 0001398344-25-007380
Chunk: 67

Company: Cornerstone Strategic Investment Fund, Inc.
Filing Date: 2025-04-21
Form: 424B3
Chunk 67
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 have any duties,
responsibilities or liabilities except such as expressly set forth herein. Neither shall they be liable hereunder for any act done in
good faith or for any good faith omissions to act, including, without limitation, failure to terminate a participant’s account
prior to receipt of written notice of his or her death or with respect to prices at which shares are purchased or sold for the participants
account and the terms on which such purchases and sales are made, subject to applicable provisions of the federal securities laws.

| 47 |

The automatic reinvestment of Distributions will
not relieve participants of any federal, state or local income tax that may be payable (or required to be withheld) on such Distributions.
The Fund reserves the right to amend or terminate the Plan. There is no direct service charge to participants with regard to purchases
in the Plan.

Participants may at any time sell some or all of
their shares though the Agent. Shares may be sold via the internet at www.equiniti.com or through the Agent’s toll-free number,
(866) 668-6558. Participants can also use the tear off portion attached to the bottom of their statement and mail the request to Equiniti
Trust Company, LLC, 48 Wall Street, 23rd Floor, New York, NY 10005. There is a commission of $0.05 per share.

All correspondence concerning the Plan should be
directed to Equiniti Trust Company, LLC, 48 Wall Street, 23rd Floor, New York, NY 10005. Certain transactions can be performed online
at www.equiniti.com or by calling the toll-free number (866) 668-6558.

<div align='center'>CERTAIN ADDITIONAL MATERIAL UNITED STATES FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a summary discussion of certain
U.S. federal income tax consequences that may be relevant to a Stockholder that acquires, holds and/or disposes of the Fund’s Shares,
and reflects provisions of the Code, existing Treasury regulations, rulings published by the Internal Revenue Service (the “IRS”),
and other applicable authority, as of the date of this prospectus. These authorities are subject to change by legislative or administrative
action, possibly with retroactive effect. The following discussion is only a summary of some of the important tax considerations generally
applicable to investments in the Fund and the discussion set forth herein does not constitute tax advice. Except as expressly provided
below, this discussion