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 released a revised format for requesting a Certificate of Divestiture (CD) (Program Advisory PA-19-10).  Additional resources and frequently asked questions are included below.

 

Updated: 12/02/19