Cohen & Steers Infrastructure Fund ( UTF ) Issue Notification on Allocation Sources under Item 19(a)
PR Newswire
52m ago
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Cohen & Steers Infrastructure Fund, Inc. (NYSE : UTF) issues a notice explaining the sources of distribution to be paid on September 30, 2026, as well as the cumulative distribution situation from the beginning of this fiscal year to date. The announcement also reiterates the managed distribution policy implemented since March 2015, and notes that the relevant distribution sources and tax attributes are estimated values, which may be adjusted at the end of the year.
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New York, September 29, 2026 / PRNewswire / -- This press release is intended for the shareholders of Cohen & Steers Infrastructure Fund, Inc (New York Stock Exchange ticker: UTF, hereinafter referred to as the "Fund"). It provides information regarding the source of distributions that will be paid on September 30, 2026, as well as details on the cumulative distributions paid since the beginning of this fiscal year.

In March 2015, the fund implemented a managed distribution policy in accordance with the exemption granted by the U.S. Securities and Exchange Commission (SEC). The purpose of this policy was to realize the fund's long-term total return potential by making regular monthly distributions at a fixed rate per share of common stock. This policy provided the fund with greater flexibility in achieving long-term capital gains throughout the year and allowed for the distribution of these earnings to shareholders on a monthly basis. The fund's board of directors may revise, terminate, or suspend this managed distribution policy at any time, which could have an adverse effect on the market price of the fund shares.

The monthly distributions of the fund may include long-term capital gains, short-term capital gains, net investment income, and/or capital refunds in the context of federal income tax. Capital refunds refer to distributions made by the fund that exceed its net investment income and realized net capital gains; this excess amount comes from the fund's assets. Capital refunds are not taxable; rather, they reduce the tax base of the shares held by shareholders. In addition, the fund's distributions from investments in MLP are attributed to various sources, including net investment income and capital refunds. The amount of monthly distributions can vary due to a variety of factors, including changes in the portfolio and market conditions.

During each monthly distribution, the relevant information will be published on cohenandsteers.com and sent to shareholders via synchronized notifications. However, since the final tax attributes of the fund distribution can only be determined after the end of the calendar year, this information may change at the end of the year. The final tax attributes of all fund distributions will be listed in the 1099- DIV form and sent out after the end of the calendar year.

The following table shows the currently allocated estimated amounts, as well as the cumulative distribution amounts paid from the beginning of this fiscal year to date from the indicated sources. All amounts are calculated per ordinary share.

Investors should not draw any conclusions regarding the investment performance of the fund based solely on the amount allocated this time or the terms of the fund's management-based distribution policy. The distribution amounts and sources disclosed in this notice are merely estimated values and are likely to change over time; they are not intended for tax purposes. The actual amounts and their sources for accounting and tax reporting will depend on the fund's investment performance during the remaining period of this fiscal year and may be adjusted due to changes in tax regulations. The distribution amounts and sources from the beginning of the year to date may also be further adjusted.

The fund will send you a form with the number 1099- DIV throughout the calendar year, explaining how to file a federal income tax return for these distributions.

The cumulative total return of the fund from the beginning of fiscal year 2026 to date (from January 1, 2026, to August 31, 2026) is as follows. Shareholders should note the relationship between this cumulative total return from the beginning of the year to date and the fund's cumulative distribution rate for 2026. In addition, the five-year average annualized total return of the fund as of August 31, 2026, is as follows. Shareholders should also pay attention to the relationship between this average annualized total return and the fund's current annualized distribution rate for 2026. The performance and distribution rate information disclosed in the table is based on the fund's net asset value per share ( NAV ). The calculation of the fund's NAV is done by subtracting the total liabilities from the total market value of all securities and other assets held by the fund, and then dividing by the total number of shares outstanding. Although the performance indicated by NAV may reflect the fund's investment performance, it does not measure the individual investment value of shareholders in the fund. The value of shareholders' investments is determined by the market price of the fund, which is based on the supply and demand for fund shares in the public market.

Fund Performance and Distribution Rate Information:

Investors should carefully consider the fund's investment objectives, risks, fees, and expenses before making an investment. You may contact your financial advisor or visit cohenandsteers.com to obtain the fund's latest periodic reports (if any) and other regulatory documents. These reports and other documents are also available for review in the U.S. Securities and Exchange Commission's EDGAR database. It is important to read these reports and other documents carefully before making an investment.

Shareholders should not use the information provided here when filling out tax forms. Shareholders will receive the 1099- DIV form for the calendar year, which explains how to file a federal income tax return regarding fund distributions.

About Cohen & Steers: Cohen & Steers is a leading global investment management firm that focuses on physical assets and alternative returns, including listed and private real estate, preferred securities, infrastructure, resource stocks, commodities, as well as multi-strategy solutions. The company was founded in 1986, is headquartered in New York City, and has offices in London, Dublin, Hong Kong, Tokyo, and Singapore.

Forward-looking Statements

This press release, as well as any other statements issued by Cohen and Steers, may contain forward-looking statements as defined under Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. These statements reflect the company's current views regarding its operations, financial performance, and other aspects. You can identify these forward-looking statements by the use of words such as "anticipate," "believe," "expect," "potential," "continue," "may," "will," "should," "seek," "approximately," "predict," "intend," "plan," "estimate," "expect," or their negative forms, as well as other similar phrases. Such forward-looking statements are subject to various risks and uncertainties.

Therefore, there may be important factors that could lead to significant differences between the actual results or outcomes and those stated in these declarations. The company assumes no obligation to update or review any forward-looking statements due to new information, future developments, or other reasons.

Website: https :// www.cohenandsteers.com

Stock Code: ( NYSE : CNS )

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