Company: FOF
Filing Date: 2025-02-28
Form Type: 40-17G
Source: 0001193125-25-041154
Chunk: 57

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-02-28
Form: 40-17G
Chunk 57
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 supersedes any existing sanctions language in the policy, whether included in an Exclusion Section or otherwise: SANCTIONS EXCLUSION Notwithstanding any other terms under this policy, we shall not provide coverage nor will we make any payments or provide any service or benefit to any insured, beneficiary, or third party who may have any rights under this policy to the extent that such cover, payment, service, benefit, or any business or activity of the insured would violate any applicable trade or economic sanctions law or regulation. The term policy may be comprised of common policy terms and conditions, the declarations, notices, schedule, coverage parts, insuring agreement, application, enrollment form, and endorsements or riders, if any, for each coverage provided. Policy may also be referred to as contract or agreement. We may be referred to as insurer, underwriter, we, us, and our, or as otherwise defined in the policy, and shall mean the company providing the coverage. Insured may be referred to as policyholder, named insured, covered person, additional insured or claimant, or as otherwise defined in the policy, and shall mean the party, person or entity having defined rights under the policy. These definitions may be found in various parts of the policy and any applicable riders or endorsements. ALL OTHER TERMS AND CONDITIONS OF THIS POLICY REMAIN UNCHANGED U-GU-1191-ACW (03/15) Page 1 of 1

Exhibit 2

FIDELITY BOND AGREEMENT

This Agreement is made as of this
10 day of December, 2024 by and among Cohen & Steers Capital Management, Inc. (the “Advisor”), Cohen & Steers Global Infrastructure Fund, Inc.,
Cohen & Steers Global Realty Shares, Inc., Cohen & Steers Institutional Realty Shares, Inc., Cohen & Steers International Realty Fund, Inc., Cohen & Steers Preferred Securities and Income Fund, Inc.,
Cohen & Steers Real Estate Securities Fund, Inc., Cohen & Steers Realty Shares, Inc., Cohen & Steers Real Assets Fund, Inc., Cohen & Steers Future of Energy Fund, Inc., Cohen & Steers Low Duration
Preferred and Income Fund, Inc., Cohen & Steers Preferred Securities and Income SMA Shares, Inc., Cohen & Steers ETF Trust, Cohen & Steers Closed-End Opportunity Fund, Inc.,
Cohen & Steers Infrastructure Fund, Inc., Cohen & Steers Quality Income Realty Fund, Inc., Cohen & Steers REIT and Preferred and Income Fund,