Philadelphia, September 25, 2026 / PRNewswire / -- abrdn Global Infrastructure Income Fund (NYSE : ASGI, hereinafter referred to as "this Fund") announced today that it will make the aforementioned distribution on October 30, 2026, per share. The distribution will be paid to all shareholders registered as of October 6, 2026 (ex-dividend date: October 6, 2026).

At the end of each calendar year, the fund will send shareholders a 1099- DIV form, which details the amounts allocated by the fund and their composition, and provides information on the relevant tax treatments applicable for the previous calendar year.

The fund indicates that its distribution policy can be modified at any time by the board of directors/trustees, and there is no guarantee that this policy will continue. Investors should not draw any conclusions about the fund's investment performance based solely on the distribution amounts.

Funds implementing a managed distribution policy announce details of distribution payments

abrdn Global Infrastructure Income Fund (“ASGI”)

abrdn Global Infrastructure Income Fund (“ASGI”) announced today that the fund will make distributions listed in the table above on October 30, 2026, to all shareholders registered as of October 6, 2026 (ex-dividend date: October 6, 2026).

The fund has adopted a distribution policy aimed at providing investors with stable distributions, with funds coming from current earnings and supplemented by realized capital gains; in necessary cases, paid distributions may also be made using paid-in capital, in accordance with an exemption granted by the U.S. Securities and Exchange Commission.

According to the applicable U.S. tax regulations, the amount and nature of distributions that a fund may make within a fiscal year can only be finally determined at the end of that fiscal year. However, under Section 19 of the revised Investment Company Act of 1940 (the "1940 Act") and related regulations, a fund may be required to explain to its shareholders the anticipated sources of certain distributions to those shareholders.

The following table presents the estimated amounts from various sources in accordance with Section 19 of the 1940 Act and its accompanying regulations. The tables are calculated based on generally accepted accounting principles and include the current proposed distributions as well as the estimated amounts and proportions of distributions that have been paid to date for this fiscal year. The sources of funds include: net investment income, net realized short-term capital gains, net realized long-term capital gains, and capital refunds. Since future earnings, expenses, and realized gains and losses on securities and currency may affect the estimated composition, the estimated composition of these distributions may change.

The fund indicates that the expected sources for its current proposed distributions and the distributions made so far this fiscal year are as follows:

* Including exchange gains

The fiscal year for ASGI ends on September 30th.

The distribution amounts and sources disclosed in this notice are merely estimates and are not intended for tax purposes. The final determination of the sources of all distributions for the current year can only be made after the end of the year. The actual amounts and sources used for tax purposes will depend on the fund's investment performance during the remaining period of the fiscal year and may be adjusted according to tax regulations. At the end of each calendar year, the fund will send shareholders a 1099- DIV form for the previous calendar year, which explains how these distributions should be reported on the federal income tax return.

The following table shows the total return performance of the fund over different periods based on the net asset value per share ( NAV ), and it is compared with the fund's annualized and cumulative distribution rates.

1. The reported data has already deducted all fund fees and charges, and it is assumed that all distributions are reinvested at the prices obtained under the fund's dividend reinvestment plan.

2 Based on the net asset value of the fund as of August 31, 2026.

Shareholders should not draw any conclusions regarding the investment performance of the fund based solely on the current distribution amount or the terms of the fund's distribution policy (“distribution policy”).

The trading prices of closed-end fund shares on public exchanges are affected by external market factors that are beyond the control of the fund's board of directors or investment advisors. As a result, the shares of closed-end funds may trade at a premium or discount to their net asset value at any given time. Shareholders should be aware that the premium over the net asset value may not be maintained, and the discount may widen or narrow. For funds that trade at a premium, shareholders participating in their dividend reinvestment plans should also note that reinvestment distributions may occur at a price level higher than the net asset value.

Although the net asset value may reflect the investment performance of a fund, it does not measure the investment value of shareholders in that fund. The value of a shareholder's investment in the fund is determined by the market price of the fund, which in turn depends on the supply and demand for fund shares in the public market.

Under an exemption granted by the U.S. Securities and Exchange Commission, funds are allowed to distribute long-term capital gains more frequently than the restrictions stipulated in Section 19(b) of the 1940 Act and its rule 19b-1. As a result, distributions made by a fund during a calendar year may include net income, short-term capital gains, and/or capital returns. Dividends from net income and short-term capital gains are typically taxed at the ordinary income tax rate, but within the range of qualified dividend income received by the fund, a lower tax rate may apply, which shall not exceed the highest tax rate applicable to long-term capital gains. Distributions that exceed the taxable income and net capital gains of the investing company during a calendar year are considered taxable common stock dividends within the range of undistributed earnings and profits; thereafter, they are regarded as capital returns and reduce the adjusted cost base of the shares held accordingly. If a capital return distribution exceeds the adjusted cost base of the shares held, the excess amount will be recognized as a capital gain, with the holding period for such gain determined based on the duration of ownership of the relevant shares at the date of receipt of the amount.

Paying distributions according to the allocation policy may lead to a decrease in the net assets of the fund. A decline in the fund's net assets could result in an increase in the annual operating expense ratio of the fund; if market prices are highly correlated with the net asset value per share, it may also cause the market price per share of the fund to fall. The distribution policy may also have a negative impact on the fund's investment activities, for example, the fund may need to hold a higher level of cash positions than usual, or it may have to sell securities that otherwise would not be sold in order to pay distributions. The fund's board of directors has the authority to revise, suspend, or terminate the distribution policy at any time.

The fund indicates that revisions, suspensions, or terminations of the distribution policy may affect the market price per share of the fund. Investors should consult tax advisors regarding federal, state, and local tax matters that may apply to their specific circumstances.

Circular 230 Disclosure: To ensure compliance with the relevant requirements of the U.S. Treasury Department, the fund reminds that any U.S. tax advice contained in this communication (including any attachments) is not intended for, nor is it written for, the purpose of: (i) avoiding penalties under the Internal Revenue Code, or ( ii ) promoting, marketing, or recommending any transaction or matter described herein to another party.

In the United States, Aberdeen Investments refers to the following associated and registered investment advisory institutions: abrdn, Inc, abrdn, Investments Limited, and abrdn Asia Limited.

Closed-end funds are traded on the secondary market through one of the stock exchanges. The investment returns and principal value of the funds can fluctuate, so the value of the shares held by investors may be higher or lower than the original cost. The trading price of closed-end fund shares may be higher (at a premium) or lower (at a discount) than the net asset value of the fund's investment portfolio ( NAV ). The fund does not guarantee that it will achieve its investment objectives. Past performance does not guarantee future results.

abrdn Global Infrastructure Income Fund | Aberdeen