A Certificate of Divestiture (CD) is a mechanism which allows an employee who must divest certain financial interests to reduce a potential tax burden. The CD is used when you would realize a capital gain from the sale of a holding, and it permits you to defer the tax on the capital gain because you had to sell the holding due to your Government position. The Office of Government Ethics has prepared a document entitled Frequently Asked Questions About Certificates of Divestiture which was distributed as part of DAEOgram DO-99-019. It has been reformatted in Acrobat for availability here.
Frequently Asked Questions About Certificates of Divestiture (pdf format)
(OGE slightly revised requirements for a CD since they prepared this document; therefore, you may be asked for slightly different information.)
OGE also produced a "pamphlet" about the Certificate of Divestiture program which is intended to printed double sided and folded to form a pamphlet for employees.
"Smooth Sales" pamphlet (links to the pdf file on the OGE web site)
For additional information, contact your IC's Deputy Ethics Counselor or your Ethics Coordinator.
*NOTE: You must have the free Acrobat Reader software on your computer to review and print these forms or documents in pdf format. If you do not have the Reader software, you may download it below. Note that after you download the file, you must also install it. Please carefully read the instructions on the download screen and complete both steps.
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ReaderUpdated: 9/8/08