Item 5.03. Amendments to Articles of Incorporation or Bylaws; Change in Fiscal
Year.
The Board of Trustees of Cohen & Steers Real Estate Opportunities and Income
Fund, a registered closed-end management investment company (the "Fund"), has
approved amended and restated Bylaws for the Fund (the "Amended and Restated
Bylaws"), effective as of March 15, 2023. The Amended and Restated Bylaws have
been updated to reflect current best practices and to amend stale portions to
reflect new provisions of Maryland law, including adding disclosure regarding
virtual meetings and shareholder proxy proposals. The Amended and Restated
Bylaws are attached hereto as Exhibit 3.2 and are incorporated herein by
reference.
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
3.2 - Amended and Restated Bylaws of the Cohen & Steers Real Estate
Opportunities and Income Fund, dated March 15, 2023.
104 - Cover Page Interactive Data File - the cover page XBRL tags are embedded
within the Inline XBRL document.
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