The Cohen & Steers MLP Income & Energy Opportunity Fund, formerly designated as Cohen & Steers MLP Income and Energy Opportunity Fund, Inc., functions as a non-diversified, closed-end management investment vehicle. Its main investment goal is to deliver an attractive total return, achieved through both considerable current income and capital growth. Typically, the Fund commits at least 80% of its managed assets to master limited partnerships (MLPs) and companies active in the energy sector. These firms participate in the exploration, production, gathering, transportation, processing, storage, refining, distribution, or marketing of natural gas, natural gas liquids (including propane), crude oil, refined petroleum products, coal, and other energy sources. The Fund also strategically invests in marine shipping/offshore operations, chemicals, finance, diversified real estate, technology software, utilities, integrated telecommunications services, and pipelines. Cohen & Steers Capital Management, Inc. serves as the Fund's investment advisor.