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Cohen & Steers Infrastructure Fund Distribution Update

In a recent announcement, the Cohen & Steers Infrastructure Fund, Inc. (NYSE: UTF) has provided its shareholders with important information regarding its upcoming distribution on February 27, 2026. This notification informs investors not only about the sources of the distributions but also includes insights on cumulative distributions for the fiscal year.

Back in March 2015, Cohen & Steers initiated a managed distribution policy that adheres to exemptive relief issued by the Securities and Exchange Commission. The purpose of this policy is to help the fund achieve its long-term total return potential through regular, monthly distributions declared at a fixed rate per common share. This strategic move allows the fund to gain flexibility in realizing long-term capital gains throughout the year, making it possible to distribute those returns to shareholders on a consistent monthly schedule.

The Board of Directors holds the authority to amend, terminate, or suspend this managed distribution policy at any given time. Such alterations could potentially affect the market price of the fund’s shares, making it crucial for investors to stay informed on any updates regarding the policy.

The fund's distribution structure is complex, as it may include various components: long-term capital gains, short-term capital gains, net investment income, and return of capital designated for federal income tax purposes. Each component plays a unique role; for instance, the return of capital consists of distributions that surpass net investment income and realized capital gains, which are paid out of the fund's assets. Notably, a return of capital is not subjected to taxation but instead reduces a shareholder's tax basis in their shares of the fund.

For the month of February 2026, the fund has outlined specific amounts attributed to its distribution, breaking down the sources as follows:

• - Net Investment Income: $0.0896 (57.80% of current distribution)
• - Net Realized Short-Term Capital Gains: $0.0378 (24.39% of current distribution)
• - Net Realized Long-Term Capital Gains: $0.0276 (17.81% of current distribution)
• - Return of Capital: $0.0000 (0.00% of current distribution)

This results in a total current distribution of $0.1550, which is 100% on the current distribution.

When evaluating the fund's cumulative distributions for the fiscal year-to-date, the figures reflect a comprehensive overview of various sources as well.

Each month, relevant and updated information will be accessible via cohenandsteers.com, concurrently mailed to shareholders for further clarity. However, it's important to note that final tax characteristics of the fund's distributions might not be confirmed until the end of the calendar year. Investors will receive a Form 1099-DIV post calendar year, detailing how to report these distributions for federal income tax purposes.

Additionally, shareholders will note the relationship between the year-to-date cumulative total return and the cumulative distribution rate relevant for the year 2026. For example, the year-to-date cumulative total return as of January 31, 2026, stands at 6.14%, with a cumulative distribution rate of 1.15%. Over the five-year period concluded on January 31, 2026, the average annual total return is documented at 10.26%, while the current annualized distribution rate is 6.89%. These metrics reveal valuable insights into the fund's investment performance, reflecting the total changes in the fund's net asset value (NAV).

With the fund's NAV reflecting total market value minus liabilities divided by the number of shares outstanding, it serves as a critical measure of investment performance. However, investors must understand that the individual market price they realize in the open market is influenced by supply and demand dynamics.

It's vital for investors to consider the fund's investment objectives, risks, charges, and expenses prior to investing. The latest reports and regulatory filings can be accessed through cohenandsteers.com and should be reviewed diligently. While this release offers estimates, it does not serve as investment advice nor a definitive tax guide, and shareholders are advised to await the formal 1099-DIV documentation for accurate tax reporting.

Cohen & Steers has positioned itself as a prominent player in global investment management, focusing on real assets and alternative income solutions. Established in 1986 and headquartered in New York City, the firm maintains additional offices in major financial hubs globally, enhancing its service capabilities and investment offerings.

Understand the importance of remaining vigilant about your investments and the ongoing performance. As the market evolves, so will your investment strategy, with Cohen & Steers dedicated to providing transparent and informative updates.

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Stay tuned for further updates and consider reaching out to financial advisors for tailored investment insights based on your portfolio and goals.