Cohen & Steers Income Opportunities REIT, Inc. Watch

from 8-K 2 pages Assignment and Assumption of Purchase and Sale Agreement

from 8-K 93 pages Certain Information Has Been Omitted From This Exhibit Pursuant to Item 601(b)(10)(iv) of Regulation S-K, Because It Is Both Not Material and the Type That the Registrant Treats as Private or Confidential. in Addition, Certain Schedules and Exhibits Have Been Omitted From This Exhibit Pursuant to Item 601(a)(5) of Regulation S-K. [Omitted] Indicates That Information Has Been Redacted

from 8-K 3 pages Recitals

from 8-K 83 pages Purchase and Sale Agreement Dated as of June 12, 2024 Made by and Between T-C Des Peres Corners LLC, as Seller and the Phillips Edison Group LLC, as Purchaser

from 8-K 65 pages Purchase Agreement

from POS EX 17 pages Amended and Restated Advisory Agreement Among Cohen & Steers Income Opportunities REIT, Inc., Cohen & Steers Income Opportunities REIT Operating Partnership, L.P., and Cohen & Steers Capital Management, Inc

from S-11/A 3 pages Cohen & Steers Income Opportunities REIT, Inc. Independent Director Compensation Policy

from S-11 3 pages I. the Investor Will Purchase Class P Shares in the Amount of the Investor Commitment at a Purchase Price Equal to the Most Recently Determined Transaction Price for the Class P Shares (Which Is Deemed to Be $10.00 Until the Last Calendar Day of the Month During Which the REIT Makes Its First Investment and Thereafter at a Price Per Share Generally Equal to the Prior Month’s Net Asset Value (“Nav”) Per Share for Such Class P Shares). the Investor Agrees to Purchase Class P Shares on Such Dates and in Such Amounts (Not to Exceed in the Aggregate the Amount of the Investor Commitment) as Determined by the REIT in Its Sole Discretion; Provided That the REIT Shall Provide the Investor at Least Ten (10) Business Days’ Notice of Any Requested Funding of All or a Portion of the Investor Commitment; Provided, Further, That the Investor May Agree to Waive Such Notice Period. the REIT Hereby Accepts the Investor Commitment

from S-11 2 pages January 24, 2023 the Board of Directors Cohen & Steers Income Opportunities REIT, Inc. 280 Park Avenue New York, New York 10017 Re: Cohen & Steers Income Opportunities REIT, Inc. (The “Company”) to the Board of Directors

from S-11 9 pages Trademark License Agreement

from S-11 5 pages Form of Restricted Share Award Agreement

from S-11 3 pages Cohen & Steers Income Opportunities REIT, Inc. Independent Director Compensation Policy

from S-11 16 pages Form of Indemnification Agreement

from S-11 56 pages Amended and Restated Limited Partnership Agreement of Cohen & Steers Income Opportunities REIT Operating Partnership L.P. a Delaware Limited Partnership January 24, 2023

from S-11 17 pages Advisory Agreement Among Cohen & Steers Income Opportunities REIT, Inc., Cohen & Steers Income Opportunities REIT Operating Partnership, L.P., and Cohen & Steers Capital Management, Inc

from DRS/A 57 pages Form of Amended and Restated Limited Partnership Agreement of Cohen & Steers Income Opportunities REIT Operating Partnership L.P. a Delaware Limited Partnership [ ], 2022

from DRS/A 17 pages Form of Advisory Agreement Among Cohen & Steers Income Opportunities REIT, Inc., Cohen & Steers Income Opportunities REIT Operating Partnership, L.P., and Cohen & Steers Capital Management, Inc