Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 26

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 26
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 payments made or withdrawals from a                                                                                                                                    
 customer’s account involving items of deposit that are not finally paid for any reason, including forgery or any other fraud, except when covered under Insuring Agreement A or J, however, this exclusion does not apply to United States 
 Government checks or drafts that are returned to the Insured by the United States Government for any reason after the funds for said checks or drafts have been remitted to the Insured or credited to the Insured’s account.              |

| K. | This bond does not cover loss resulting directly or indirectly from counterfeiting, except when covered under                 
 Insuring Agreement A, D, but only as respects Negotiable Instruments (except Evidences of Debt or Substitute Checks), E or F. |

| L. | This bond does not cover loss of Property while: |

| 1. | in the mail; |

| 2. | in the custody of any Transportation Company, unless covered under Insuring Agreement C provided however that non-negotiable instruments while in the possession and custody of any Transportation Company will be deemed to be covered under Insuring Agreement C; or |

| 3. | located on the premises of any Transportation Company, except when covered under Insuring Agreement A. |

| M. | This bond does not cover potential income, including interest and dividends not realized by the Insured. |

| N. | This bond does not cover damages of any type for which the Insured is legally liable, except direct    
 compensatory damages, but not multiples thereof, arising directly from a loss covered under this bond. |

| O. | This bond does not cover any fees, costs, or other expenses incurred by the Insured in establishing the 
 existence of or amount of loss covered under this bond except when covered under Insuring Agreement G.  |

| P. | This bond does not cover indirect or consequential loss of any nature. |

| Q. | This bond does not cover loss resulting from any violation by the Insured or by any Employee: |

| 1. | of law regulating: (i) the issuance, purchase or sale of securities; (ii) securities transactions upon     
 security exchanges or over the counter market; (iii) investment companies; or (iv) investment advisers; or |

| 2. | of any rule or regulation made pursuant to any such law, |

unless it is established by the Insured that the act or acts that caused said loss involved fraudulent or dishonest conduct that would have caused a covered loss to