; and (B) any decision by the supervising ethics office on the temporary exemption request of a covered person within 30 days of issuing it. (g) Assets acquired in special circumstances (1) Divestment Except as described in paragraph (2), in the event that a covered person acquires a covered investment after the date of enactment of the PORTFOLIO Act other than by purchase (such as by marriage, inheritance, divorce settlement, or other circumstance), the covered person shall have 180 days of the effective date established in subsection (k)(2) to divest of such investment through any means provided under subsection (b)(2). (2) Extension A supervising ethics office may grant a covered person an extension of time to comply with the deadline specified in paragraph (1) in accordance with subsection (h). (h) Extensions With respect to subsections (a) and (g), in response to a written request for an extension, a supervising ethics office may grant a covered person one or more extensions to comply with such subsections in the following manner: (1) An extension of up to 30 days may be granted but the total of all extensions for each covered person in a calendar year may not exceed 90 days. (2) A copy of each extension granted by the supervising ethics office shall be made publicly available in the manner provided under section 105(a). (i) Rules providing nonrecognition of gain on sales To comply with conflict-of-Interest requirements not applicable For purposes of section 1043 of the Internal Revenue Code of 1986, this title (and any regulation or rule issued pursuant to this title) shall not be treated as a statute, regulation, or rule described in subsection (b)(2)(A) of such section. (j) Assets upon separation An individual who is a covered person under this section may not dissolve any qualified blind trust in which a covered investment has been placed pursuant to subsection (c), or otherwise control such an investment, until the date that is 180 days after the date such individual ceases to be a covered person. (k)