Established on February 28, 2002, the Cohen & Steers Quality Income Realty Fund, Inc., initially known as Cohen & Steers Income Realty Fund Inc., is a closed-end equity mutual fund domiciled in the United States. Launched by Cohen & Steers, Inc. and managed by Cohen & Steers Capital Management, Inc., this fund primarily allocates its investments within the public equity markets of the United States. Its core objective is to invest in growth stocks of real estate companies, encompassing Real Estate Investment Trusts (REITs), across all market capitalizations. The fund's portfolio construction relies on a thorough fundamental analysis, assessing factors like a company's financial health, its industry position, economic and market conditions, earnings growth, debt levels, and the quality of its management, all to identify businesses with strong potential for success. Its performance is benchmarked against a combination of indexes: the S&P 500 Index, the FTSE NAREIT Equity REIT index, and a composite index comprising 80% FTSE NAREIT Equity REIT Index and 20% BofA Merrill Lynch REIT Preferred Securities Index.