Company: RNP
Filing Date: 2025-03-07
Form Type: N-CSR
Source: 0001193125-25-049819
Chunk: 105

Company: COHEN & STEERS REIT & PREFERRED & INCOME FUND INC
Filing Date: 2025-03-07
Form: N-CSR
Chunk 105
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Additional Disclosure of Executive and Director Pay (SP). Cohen & Steers generally votes for
shareholder proposals that seek additional disclosure of executive and director pay information.

Frequency of Shareholder Votes on Executive Compensation. Cohen & Steers generally votes for annual shareholder advisory votes to approve executive compensation.

Golden Parachutes. In general, Cohen & Steers votes against golden parachutes because they impede potential takeovers that
shareholders should be free to consider. Cohen & Steers opposes the use of employment agreements that result in excessive cash payments and generally withhold our vote at the next shareholder meeting for directors who approved golden
parachutes.

In the context of an acquisition, merger, consolidation, or proposed sale, Cohen & Steers votes on a case-by-case basis on proposals to approve golden parachute payments. Factors that may result in a vote against include:

| • |     | Potentially excessive severance payments; |

| • |     | Agreements that include excessive excise tax gross-up provisions; |

| • |     | Single-trigger payments upon a change in control (“CIC”), including cash payments and the     
 acceleration of performance-based equity despite the failure to achieve performance measures; |

| • |     | Single-trigger vesting of equity based on a definition of change in control that requires only shareholder 
 approval of the transaction (rather than consummation);                                                    |

| • |     | Recent amendments or other changes that may make packages so attractive as to encourage transactions that may 
 not be in the best interests of shareholders; or                                                              |

| • |     | The company’s assertion that a proposed transaction is conditioned on shareholder approval of the golden 
 parachute advisory vote.                                                                                 |

Non-ExecutiveDirector Remuneration (non-U.S.). Cohen & Steers evaluates these proposals on a case-by-case basis taking into account the remuneration mix and
the adequacy of the disclosure. Cohen & Steers believes that non-executive directors should be compensated with a mix of cash and equity to align their interests with the interests of shareholders.
The details of such remuneration should be fully disclosed and provided with sufficient time for us to consider our vote.

Approval of Annual Bonuses for Directors and Statutory Auditors (JAPAN). Cohen & Steers generally supports the payment of annual bonuses to directors and statutory auditors except in cases of scandals or extreme underperformance.

Equity Compensation Plans. Votes on proposals related to compensation plans are determined on a case-by-case basis taking into account plan features and equity grant practices, where positive factors may