Institute for Ethics in Government

Certificates of Divestiture (CD) allow employees who have been directed to divest certain financial holding for ethics reasons to defer the capital gains tax on the sale of those assets.  In this brief series, you will learn to determine when a CD is and is not appropriate and how and when to request a CD from OGE.  

Program Advisory 19-10 Revised Format for Requesting a Certificate of Divestiture (PDF)

This revised format incorporates the changes in 5 C.F.R. part 2634, subpart J, which became effective on January 1, 2019. Use of the format remains optional.

Certificate of Divestiture Fact Sheet (2016) (PDF)

This one-page reference guide summarizes key elements of the CD program, including eligibility requirements, instructions on how employees can request a CD, and what to do after one is issued.

Certificate of Divestiture Format (PDF)

OGE strongly recommends that agencies use this format to request a certificate of divestiture for eligible employees. This request form must be signed by the DAEO or Alternate DAEO.

 

Training Evaluation

 

 

 

This series qualifies for one Professional Ethics Practitioner (PEP) credit towards an annual PEP certificate. You can earn credits by attending qualifying virtual training events, workshops, and other educational engagements with OGE. To learn more about PEP, please visit this page.   When you have completed the courses, you can submit them using the PEP Certification Submission Form to receive your certificate.

 

Presenter:

• Morris Barren, Office of Government Ethics

 

Other courses to review on CDs:

Certificates of Divestiture 

Difficulties with Divestiture