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.
Program Advisory PA-19-10, dated August 27, 2019
Revised Format for Requesting a Certificate of Divestiture.
Program Advisory PA-16-04, dated June 3, 2016
Notice for the release of OGE’s Certificate of Divestiture Reference Guide
Certificates of Divestiture Fact Sheet
OGE's one page reference guide on Certificates of Divestiture (CD). This guide is designed for employees but will also assist ethics officials in navigating the CD process.
A Primer on Certificates of Divestiture
OGE presentation and training on Certificates of Divestiture (September 9, 2014).