Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 24

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 24
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 expressed through letters or marks placed upon paper and visible to the eye. It                                                             
 does not include information contained in an Electronic Record, or only with respect to Insuring Agreement D, information communicated via telefacsimile. |

| IVBB-16001 Ed. 01-16                                        
 ©2016 The Travelers Indemnity Company. All rights reserved. |     | Page 15 of 25 |

V. EXCLUSIONS

| A. | This bond does not cover loss resulting directly or indirectly from forgery or alteration, except when covered 
 under Insuring Agreement A, D, E, F or G.                                                                      |

| B. | This bond does not cover loss due to war, invasion, acts of foreign enemies, hostilities (whether war is                                                                                                                                                  
 declared or not), civil war, rebellion, revolution, insurrection, military or usurped power, confiscation, nationalization, requisition, or destruction of, or damage to, property by or under the order of any government, public or local authority,    
 unless such loss occurs in transit in the circumstances recited in Insuring Agreement C and unless, when such transit was initiated, there was no knowledge of such act or condition related to any of the foregoing on the part of any person acting for 
 the Insured in initiating such transit.                                                                                                                                                                                                                   |

| C. | This bond does not cover loss resulting directly or indirectly from nuclear reaction, nuclear radiation, 
 radioactive contamination, biological, or chemical contamination or to any related act or incident.      |

| D. | This bond does not cover loss resulting directly or indirectly from any acts of any director or trustee of the                                                                                                                          
 Insured other than one employed as a salaried, pensioned, or elected official or an Employee of the Insured, except when performing acts coming within the scope of the usual duties of an Employee, or while acting as a member of any 
 committee duly elected or appointed by resolution of the board of directors or trustees of the Insured to perform specific, as distinguished from general, directorial acts on behalf of the Insured.                                   |

| E. | This bond does not cover loss resulting directly or indirectly from the complete or partial non-payment of, or default upon, any Loan or transaction involving the Insured as a lender or borrower, or extension of credit, including the purchase, discounting or other acquisition of false or genuine 
 accounts, invoices, notes, agreements or Evidences of Debt, whether such Loan, transaction or extension