Company: FOF
Filing Date: 2025-03-05
Form Type: DEF 14A
Source: 0001193125-25-047227
Chunk: 18

Company: Cohen & Steers Closed-End Opportunity Fund, Inc.
Filing Date: 2025-03-05
Form: DEF 14A
Chunk 18
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12,500 per meeting fee per quarter ($50,000 annually). Prior to January 1, 2025, the Independent Directors’ base

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retainer was $185,000 and the per meeting fee per quarter was $10,000 ($40,000 annually). Such fees are allocated over the Cohen & Steers Fund Complex based on average net assets of each
fund. Directors are also reimbursed their out-of-pocket expenses in connection with attendance at Board and Committee meetings. The Audit Committee Chair is paid $40,000
per year in the aggregate for his service as Chair of the Audit Committees of the Cohen & Steers Fund Complex. Prior to January 1, 2025, the Audit Committee Chair was paid $30,000 annually for their service. The Contract Review and
Governance Committee Chairs are each paid $20,000 per year in the aggregate for their work in connection with the Cohen & Steers Fund Complex. The Chair of the Dividend Committee is paid $10,000 per year in the aggregate for her work in
connection with the Cohen & Steers Fund Complex. The Nominating Committee Chairperson is paid $20,000 per year, to the extent a Board seat will be filled in that year and potential Board candidates are being interviewed and considered, for
her work in connection with the Cohen & Steers Fund Complex. The Lead Independent Director is paid $65,000 per year in the aggregate for his service as lead Independent Director of the Cohen & Steers Fund Complex. Directors also
may be paid additional compensation for services related to the Boards or Committees, as approved by the Board of each Fund.

The
following table sets forth the out-of-pocket expenses paid by each Fund to Directors for the calendar year ended December 31, 2024.

| Fund |     | Total out-of-pocket 
 expenses            
 paid for            
 the year ended      
 December 31, 2024   |          |
|:-----|:----|:--------------------|---------:|
| FOF  |     | $                   |   191.58 |
| PSF  |     | $                   |   152.07 |
| RFI  |     | $                   |   187.50 |
| RNP  |     | $                   |   602.51 |
| RQI  |     | $                   | 1,044.31 |
| UTF  |     | $                   | 1,352.04 |
| LDP  |