Except as provided in subsection (d) of this section, an individual who, other than by reason of death, vacates a position for which an annual statement is required must file a departure statement with the Ethics Board. The departure statement must be filed within 60 days after vacating the position. The departure statement must:be in the form and contain all of the information required for an annual statement; and cover a reporting period that includes:the calendar year immediately preceding the date of vacating the position, unless the individual already has filed an annual statement for that year; and the part of the current calendar year during which the individual served. A departure statement need not be filed if:an individual vacates a position to assume another position for which an annual statement is required under this subtitle; and the disclosure requirements of the new position are at least as extensive as those of the former position. Ord. 04-795 Ethics Board §2-10