Company: RNP
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049819
Chunk: 112

Company: COHEN & STEERS REIT & PREFERRED & INCOME FUND INC
Filing Date: 2025-03-07
Form: N-CSR
Chunk 112
---
 issues.

Auditor Indemnification

Cohen & Steers generally votes against auditor indemnification and limitation of liability. However, Cohen & Steers
recognizes there may be situations where indemnification and limitations on liability may be appropriate.

Annual Accounts and Reports (non-U.S.)

Annual reports and accounts should be detailed and transparent and should be
submitted to shareholders for approval in a timely manner as prescribed by law. They should meet accepted reporting standards such as those prescribed by the International Accounting Standards Board (IASB).

Cohen & Steers generally approves proposals relating to the adoption of annual accounts provided that:

| • |     | The report has been examined by an independent external accountant and the accuracy of material items in the 
 report is not in doubt;                                                                                      |

| • |     | The report complies with legal and regulatory requirements and best practice provisions in local markets; |

| • |     | the company discloses which portion of the remuneration paid to the external accountant relates to auditing 
 activities and which portion relates to non-auditing advisory assignments;                                  |

| • |     | A report on the implementation of risk management and internal control measures is incorporated, including an in-control statement from company management; |

| • |     | A report should include a statement of compliance with relevant codes of best practice for markets where they                                                                       
 exist (e.g. for UK companies a statement of compliance with the Corporate Governance Code should be made, together with detailed explanations about any area(s) of non-compliance); |

| • |     | A conclusive response is given to all queries from shareholders; and |

| • |     | Other concerns about corporate governance have not been identified. |

Appointment of Internal Statutory Auditor (JAPAN)

Cohen & Steers evaluates these proposals on a
case-by-case basis taking into account the work history of each nominee. If the nominee is designated as independent but has worked the majority of his or her career for
one of the company’s major shareholders, lenders, or business partners, Cohen & Steers considers the nominee affiliated and will withhold support.

Shareholder Access and Voting Proposals

Proxy Access. Cohen & Steers reviews proxy access proposals on a case-by-case basis taking into account the parameters of proxy access use in light of a company’s specific circumstances. Cohen & Steers generally supports proposals that provide shareholders
with a reasonable opportunity to use the right without stipulating overly restrictive or onerous parameters for use and also provide assurances that the mechanism will not be subject to