Cohen & Steers discloses the sources of its August 31, 2026 distribution to FOF shareholders under Section 19(a) requirements
Executive summary: Cohen & Steers Closed-End Opportunity Fund, Inc. (FOF) announced the sources of its distribution to be paid on August 31, 2026, detailing the allocation between income, capital gains, and return of capital. The Section 19(a) disclosure informs shareholders about the tax character of the payout, enabling accurate tax reporting and clearer insight into the fund’s earnings distribution.
Who is involved: Cohen & Steers (investment adviser), FOF shareholders, and the NYSE‑listed fund itself.
Likely next: The distribution will be paid on August 31, 2026; a similar notice is expected at month‑end for the September distribution.
The press release provides a breakdown of the upcoming distribution into net investment income, net realized short‑term and long‑term capital gains, and return of capital, fulfilling the disclosure mandate of Section 19(a) of the Investment Company Act of 1940. This transparency allows investors to assess the tax implications of the payout and to evaluate the fund’s income‑generation versus capital‑return profile. No material change to the fund’s net asset value or market price is indicated.
Timeline
- — Cohen & Steers Closed-End Opportunity Fund, Inc. (FOF) Notification of Sources of Distribution Under Section 19(a) (PR Newswire)
Analysis — what this means
Likely next events
- Distribution payment date: August 31, 2026.
- Next Section 19(a) notice anticipated around September 28, 2026 for the September distribution.
- Cumulative distribution year‑to‑date figures will be included in the notice.
- Shareholders will use the breakdown for 2026 tax reporting on dividends and capital gains.
Sectors affected
- closed-end funds
- investment management
Regulatory implications
- Section 19(a) of the Investment Company Act of 1940 requires disclosure of distribution sources; failure to comply could trigger SEC enforcement actions.
Historical parallels
- July 28, 2026 notice for the July 31, 2026 distribution (same fund).
- Similar monthly source disclosures by other closed‑end funds in 2025 (e.g., BlackRock Corporate High Yield Fund VI, Inc.).