Company: CNS
Filing Date: 2025-03-21
Form Type: DEF 14A
Source: 0001284812-25-000127
Chunk: 49

Company: COHEN & STEERS, INC.
Filing Date: 2025-03-21
Form: DEF 14A
Chunk 49
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 executive vice president and chief financial officer. The terms of the letter agreement are described under “Letter Agreement with Matthew S. Stadler,” below.

Policies and Practices Related to the Grant of Certain Equity Awards Close in Time to the Release of Material Nonpublic Information

We do not currently grant stock options, stock appreciation rights or similar option-like equity awards. Accordingly, we have no specific policyor practice on the timing of grants of such awards in relation to the disclosure of material non-public information.

In addition, during fiscal year 2024, we have not timedthe disclosure of material non-public information for the purpose of affecting the value of executive compensation.

#### Tax Treatment of Executive Compensation
Section 162(m) of the Internal Revenue Code generally limits the tax deductibility of compensation paid to any executive officers subject to Section 162(m) (the “Covered Employees”) to $1,000,000 during any fiscal year. Historically, the company administered its incentive compensation arrangements in a manner that would comply with certain exceptions to these tax rules. However, the Tax Cuts and Jobs Act, enacted on December 22, 2017, substantially modified Section 162(m) and, among other things, eliminated the most commonly used exception to the $1,000,000 deduction limit, the “performance-based compensation” exception, as of January 1, 2018. As a result, beginning in 2018, compensation paid to Covered Employees in excess of $1,000,000 is generally nondeductible, whether or not it is performance-based. In addition, beginning in 2018, the Covered Employees include any individual who served as the chief executive officer or chief financial officer at any time during the taxable year and the three other most highly compensated officers (other than the chief executive office and chief financial officer) for the taxable year. Once an individual becomes a Covered Employee for any taxable year beginning after December 31, 2016, that individual will remain a Covered Employee for all future years, including following any termination of employment.

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### REPORT OF THE COMPENSATION COMMITTEE
The Compensation Committee has reviewed and discussed the Compensation Discussion and Analysis required by Item 402(b) of Regulation S-K with management and, based on such review and discussions, the Compensation Committee recommended to the Board that the Compensation Discussion and Analysis be included in this proxy statement and in the company’s Annual Report on Form 10-K for the year ended December 31, 2024,