Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 24

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 24
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 0 |     | $ |      0 |
| *   Each fiscal year ended October 31. |      |   |        |     |   |        |

22

There were no non-audit services that were rendered to
Service Affiliates that were required to be pre-approved pursuant to paragraph (c)(7)(ii) of Rule 2-01 of Regulation S-X.

CERTAIN INFORMATION REGARDING THE INVESTMENT MANAGER

The Funds have retained Cohen & Steers Capital Management, Inc., a New York corporation with offices at 1166 Avenue of the Americas,
30 Floor, New York, New York 10036, to serve as their investment manager and administrator under investment management agreements and administration agreements dated as follows:

| Fund 
 RQI  |     | Date of Investment                                                             
 Management Agreement                                                           
 May 25, 2002                                                                   |     | Date of Administration 
 Agreement              
 May 25, 2002           |
|:-----|:----|:-------------------------------------------------------------------------------|:----|:-----------------------|
| RNP  |     | June 24, 2003                                                                  |     | June 27, 2003          |
| UTF  |     | March 25, 2004                                                                 |     | March 25, 2004         |
| RFI  |     | September 17, 1993                                                             |     | June 13, 2014          |
| FOF  |     | One agreement appointing both advisor and administrator dated October 16, 2006 |     |                        |
| PSF  |     | September 15, 2010                                                             |     | September 15, 2010     |
| LDP  |     | June 19, 2012                                                                  |     | June 19, 2012          |
| PTA  |     | December 10, 2019                                                              |     | February 27, 2020      |
| RLTY |     | January 4, 2022                                                                |     | January 19, 2022       |

The Advisor is a wholly-owned subsidiary of CNS, a publicly traded company listed on the New York Stock
Exchange.

State Street Bank and Trust Company, with offices at One Congress Street, Suite 1, Boston, Massachusetts 02114-2016, serves as co-administrator for all of the Funds.

OFFICERS OF THE FUNDS

The principal officers of the Funds and