Cohen & Steers REIT and Preferred and Income Fund, Inc. (RNP) Notification of Sources of Distribution Under Section 19(a) - Cohen & Steers (NYSE:CNS), Cohen & Steers REIT (NYSE:RNP)

Core Viewpoint - The press release provides shareholders of Cohen & Steers REIT and Preferred and Income Fund, Inc. with details regarding the distribution to be paid on December 31, 2025, and cumulative distributions for the fiscal year to date [1]. Distribution Policy - The Fund has a managed distribution policy since December 2017, aiming to deliver long-term total return potential through regular monthly distributions at a fixed rate per common share [2]. - This policy allows the Fund to realize long-term capital gains throughout the year and distribute them regularly, although it can be amended or suspended by the Board of Directors [2]. Distribution Sources - Monthly distributions may include long-term capital gains, short-term capital gains, net investment income, and/or return of capital for federal income tax purposes [3]. - Return of capital reduces a shareholder's tax basis in their shares and is not taxable [3]. Distribution Information - Information regarding monthly distributions will be posted on the Fund's website and mailed to shareholders, but final tax characteristics will be determined after the calendar year [4]. - The estimated amounts for the current distribution and cumulative distributions paid year-to-date are provided, with all amounts expressed per common share [5]. Distribution Estimates - For December 2025, the total current distribution is $0.1360 per share, with 98.46% from net investment income and 1.54% from return of capital [6]. - Year-to-date distributions total $1.6320 per share, with 69.33% from net investment income and 30.67% from return of capital [6]. Fund Performance - The Fund's year-to-date cumulative total return for fiscal year 2025 is 7.79%, with a cumulative distribution rate of 7.71% [9]. - Over the five-year period ending November 30, 2025, the average annual total return is 6.80%, and the current annualized distribution rate is 7.71% [10]. Company Overview - Cohen & Steers is a leading global investment manager specializing in real assets and alternative income, including listed and private real estate, preferred securities, and infrastructure [13].