; and (ii) the aggregate fair market value of— (I) the assets held by such institution at the end of such calendar year (other than those assets which are used directly in carrying out the institution’s exempt purpose) is in excess of $6,000,000,000; or (II) the investments of concern held by such institution at the end of such calendar year is in excess of $250,000,000. (B) References to certain terms For the purpose of applying the definition under subparagraph (A), the terms aggregate fair market value and assets which are used directly in carrying out the institution’s exempt purpose shall be applied in the same manner as such terms are applied for the purposes of section 4968(b)(1)(D) of the Internal Revenue Code of 1986. . 5. Enforcement and other general provisions (a) Enforcement and other general provisions The Higher Education Act of 1965 ( 20 U.S.C. 1001 et seq. ), as amended by section 4 of this Act, is further amended by inserting after section 117C the following: 117D. Enforcement