Certificates of Divestiture
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, 9 pages)
(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 (OGE web site; pdf, 2 pages)
For additional information, contact your IC's Ethics Officials (see links below).