Cohen & Steers Infrastructure Fund, Inc. (UTF) Notification of Sources of Distribution Under Section 19(a) - Cohen & Steers (NYSE:CNS), Cohen & Steers Infr Fund (NYSE:UTF)

Core Viewpoint - The press release provides shareholders of Cohen & Steers Infrastructure Fund, Inc. with details regarding the distribution sources for the upcoming payment on December 31, 2025, and cumulative distributions for the fiscal year to date [1]. Distribution Policy - The Fund has a managed distribution policy since March 2015, allowing for regular monthly distributions at a fixed rate per common share, aimed at delivering long-term total return potential [2]. - The Board of Directors retains the authority to amend, terminate, or suspend this policy, which could negatively impact the market price of the Fund's shares [2]. Distribution Sources - Monthly distributions may consist of 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 includes distributions exceeding net investment income and net realized capital gains, which reduces a shareholder's tax basis in their shares [3]. Distribution Estimates - For December 2025, the estimated distribution per share is $0.1550, entirely sourced from net realized long-term capital gains, while year-to-date distributions total $1.8600 per share [6]. - Year-to-date cumulative distributions show that net investment income contributed 49.45%, net realized short-term capital gains contributed 5.83%, net realized long-term capital gains contributed 36.66%, and return of capital contributed 8.06% [6]. Performance Metrics - The Fund's year-to-date cumulative total return for fiscal year 2025 (January 1, 2025, to November 30, 2025) is 17.97%, with a cumulative distribution rate of 7.08% [9]. - Over the five-year period ending November 30, 2025, the average annual total return is 9.54%, with a current annualized distribution rate of 7.08% [10]. Tax Reporting - Shareholders will receive a Form 1099-DIV for the calendar year, detailing how to report distributions for federal income tax purposes [11]. 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, infrastructure, resource equities, and commodities [12].