Cohen & Steers Infrastructure Fund, Inc. (NYSE: UTF) published a Section 19(a) notification on June 29, 2026, disclosing the sources of a distribution scheduled for payment on June 30, 2026. The New York-based closed-end fund is also providing shareholders with data on cumulative distributions paid during the current fiscal period.
What Section 19(a) Requires
Under Section 19(a) of the Investment Company Act, closed-end funds must notify shareholders when a distribution includes components sourced from something other than — or in addition to — net investment income. The requirement exists so investors can distinguish between income generated by the portfolio and other sources such as realized capital gains or return of capital. Cohen & Steers Infrastructure Fund's filing fulfills that obligation ahead of the June 30 distribution date.
Cohen & Steers Infrastructure Fund at a Glance
Cohen & Steers Infrastructure Fund, Inc. trades on the New York Stock Exchange under the ticker UTF. The fund is managed by Cohen & Steers, a firm focused on real assets and alternative income strategies. Infrastructure-oriented closed-end funds like UTF typically hold positions in utilities, transportation, and communications infrastructure, asset classes that generate dividend income but also carry sensitivity to interest rate movements — a dynamic that shapes how distributions are sourced and classified over a fiscal year.
Why This Notice Matters to Shareholders
For income-oriented investors, the composition of a distribution is not a formality. A payout funded substantially by return of capital reduces the shareholder's cost basis rather than representing earned income, with downstream tax consequences that differ meaningfully from ordinary dividends. The cumulative fiscal-year breakdown included in the Cohen & Steers Infrastructure Fund notification gives shareholders the information needed to assess how the fund's distribution policy has tracked against portfolio earnings over time.
The distribution is payable June 30, 2026. Shareholders seeking the full breakdown of sources should refer to the fund's official Section 19(a) notice as filed.