Summary of COHEN & STEERS INC

Results of Operations and Financial Condition, Financial Statements and Exhibi

Item 2.02. Results of Operations and Financial Condition
On January 23, 2013, Cohen & Steers, Inc. (the "Company") issued a press release regarding the Company's earnings and business for the quarter and year ended December 31, 2012. A copy of the press release issued by the Company is attached as Exhibit 99.1. All information in the press release is furnished, but not filed.
In the attached press release, the Company discloses earnings per share attributable to common shareholders for the year ended December 31, 2012 adjusted to exclude the effect of previously disclosed expenses primarily related to the offering of Cohen & Steers Limited Duration Preferred and Income Fund, Inc.
The Company's management believes that because the aforementioned items relate to non-core elements of its business, the disclosed non-GAAP earnings per share information enhances understanding of the Company's operating performance. A reconciliation of these non-GAAP financial measures to the most directly comparable financial measures calculated and presented in accordance with GAAP are included in the press release. While the Company's management believes that this non-GAAP financial information is useful in evaluating the Company's operations, this information should be considered as supplemental in nature and not as a substitute for the related financial information prepared in accordance with GAAP.