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Overview of Cohen & Steers Infrastructure Fund Distribution Notification

Cohen & Steers Infrastructure Fund, Inc. (NYSE: UTF), a well-known investment entity, has recently communicated essential information regarding its distribution sources for shareholders. This notification serves as a guiding document for investors looking to understand how their dividends are structured and the underlying components of their recent distributions.

Managed Distribution Policy

In March 2015, Cohen & Steers initiated a managed distribution policy, complying with the exemptive relief provided by the Securities and Exchange Commission (SEC). This policy aims to deliver a consistent return on long-term investments through predictable monthly distributions declared at a fixed rate per share. The governance structure surrounding this policy allows the Fund’s Board of Directors to adjust, terminate, or suspend the distribution policy as deemed necessary. Such actions, although meant to protect shareholder interests, could potentially influence the market price of the Fund’s shares.

One of the pivotal aspects of this managed distribution policy is that it is designed to enable the Fund to generate long-term capital gains throughout the year. By allowing these gains to be distributed regularly, the Fund is positioned to provide continuous revenue streams to its investors, ensuring they receive a stable income without the volatility often associated with traditional investments.

Distribution Sources Explained

Monthly distributions from the Fund can include different sources: long-term capital gains, short-term capital gains, net investment income, and sometimes a return of capital. Understanding these categories is crucial for shareholders:
- Net Investment Income: This refers to income generated from the Fund's investments.
- Net Realized Short-Term and Long-Term Capital Gains: These are the profits made from selling investments at a higher price than the purchase cost, distinguished by the holding period of the assets.
- Return of Capital: This is the portion of the distribution that exceeds the Fund's net investment income and realized capital gains. Importantly, this amount is not taxable to shareholders but reduces the basis of their investment.

Current Distribution Insights

As of August 31, 2026, shareholders can expect the following distribution amounts per common share:

• - Total Current Distribution: $0.1650

- Net Investment Income: $0.0000 (0.00%)
- Net Realized Long-Term Capital Gains: $0.1650 (100.00%)

• - Year-to-Date Cumulative Distribution: $1.2900

- Net Investment Income: $0.5641 (43.73%)
- Net Realized Long-Term Capital Gains: $0.7259 (56.27%)

It's important for shareholders to note that these figures are subject to change depending on a myriad of factors, including market conditions and portfolio management strategies. Consequently, the Fund will provide a detailed Form 1099-DIV after the end of the calendar year, laying out the precise amounts and their respective sources for tax reporting purposes.

Performance Indicators

The Fund’s performance is another area of interest for current and potential investors. The Year-to-date Cumulative Total Return for the fiscal year 2026 shows a robust 14.68%, contrasted with an Average Annual Total Return over the preceding five years of 8.87%. One crucial measure for assessing the Fund's yield is its Cumulative Distribution Rate of 4.58% relative to the Net Asset Value (NAV). The NAV reflects the total market value of the Fund's assets, divided by the total outstanding shares.

Conclusion

In summary, Cohen & Steers Infrastructure Fund is committed to communicating effectively with its shareholders regarding distributions, especially as they relate to investment performance and strategy. Understanding these distributions not only helps shareholders make informed tax decisions but also enables them to gauge the efficacy of their investments.

By keeping track of the distribution sources and their implications, investors can enhance their strategies in alignment with their financial goals and the dynamics of the market.