#None #Infrastructure Fund #Cohen Steers #UTF Fund

Overview of Cohen & Steers Infrastructure Fund Posting

Cohen & Steers Infrastructure Fund, Inc. (NYSE: UTF) has recently announced essential information for its shareholders regarding the upcoming distribution set for December 31, 2025. This communication outlines the funding sources of this distribution and the cumulative distributions made available so far during the fiscal year.

Since March 2015, the Fund has been operating under a managed distribution policy sanctioned by the Securities and Exchange Commission (SEC). This policy was developed to help provide shareholders with consistent monthly distributions, aiming to reflect the long-term total return potential of the Fund. The flexibility allowed by this policy enables the Fund to realize capital gains throughout the year, which can then be distributed to shareholders promptly on a monthly basis. However, it's important to note that this scheme can be changed or halted at the discretion of the Fund's Board of Directors, which may impact the market valuation of the Fund's shares.

Distribution Details and Tax Implications

In the context of these distributions, it's critical for shareholders to understand that they might consist of several components: long-term capital gains, short-term capital gains, net investment income, and return of capital—as defined for federal income tax purposes. A return of capital refers to any distribution that exceeds net investment income and net realized capital gains of the Fund, effectively drawing from the Fund's assets. Notably, a return of capital does not translate to taxable income, but instead reduces the tax basis for a shareholder's shares.

For December 2025, the Fund's total distribution is pegged at $0.1550 per common share, which exclusively constitutes net realized long-term capital gains. Year-to-date winnings have summed up to $1.8600 per share, showcasing a diverse distribution background. The reported percentages reveal that while net investment income and short-term capital gains contributed significantly to prior distributions, the upcoming distribution relies solely on long-term capital gains.


Each month, the Fund will upkeep its shareholders with relevant updates, providing crucial information as it pertains to the distribution sources available on the company's website. Those insights may fluctuate as the year concludes since the final tax attributes concerning distributions can only be confirmed after the month of December comes to an end. All relevant distributions for the previous year will be detailed in the Form 1099-DIV dispatched to investors post-calendar year.

Performance Indicators and Future Expectations

Cohen & Steers emphasizes that any conclusions drawn regarding investment performance based solely on distribution figures or the managed distribution policy's framework would be misguided. The expectation is for a substantial portion of the distributions this fiscal year to arise from return of capital. This phenomenon, where invested funds are redistributed back to shareholders, should not be misinterpreted as illustrating yield or income from investments, as these distributions can sometimes reflect strategies rather than straightforward earnings.

As of November 30, 2025, the Year-to-date cumulative total return has reached 17.97%. The cumulative distribution rate presently stands at 7.08%, while the Average Annual Total Return over the previous five years is documented at 9.54%. The annualized distribution rate, reflective of the current fiscal period, remains consistent at 7.08%. Such metrics underline the Fund’s performance, calculated through its net asset value (NAV), which denotes the total market valuation of securities held by the Fund, deducted by total liabilities.

Investors are encouraged to thoroughly consider the investment objectives, risks, fees, and additional expenses associated with the Fund before proceeding with investments. Interested parties can access updated regulatory filings and periodical reports through their financial advisors or by navigating to the Fund's official site, cohenandsteers.com.

About Cohen & Steers

Established in 1986 and headquartered in New York City, Cohen & Steers serves as a leading global investment manager with expertise in real assets and alternative income. The firm specializes in various financial opportunities including both private and listed real estate, preferred securities, infrastructure, natural resources, and multi-strategy solutions. With a global outreach that includes offices in London, Dublin, Hong Kong, Tokyo, and Singapore, the firm remains committed to delivering superior investment performance to its clients. Investors can find more information about their operations, market forecasts, and ongoing developments through their communications and various publications.