; and (B) may be certified by the Secretary as not holding any listed investments. (d) Treatment of related organizations For purposes of this section, assets held by any related organization (as defined in section 4968(d)(2) of the Internal Revenue Code of 1986) with respect to a specified institution shall be treated as held by such specified institution, except that— (1) such assets shall not be taken into account with respect to more than 1 specified institution; and (2) unless such organization is controlled by such institution or is described in section 509(a)(3) of the Internal Revenue Code of 1986 with respect to such institution, assets which are not intended or available for the use or benefit of such specified institution shall not be taken into account. (e) Valuation of debt For purposes of this section, the fair market value of any debt shall be the principal amount of such debt. (f) Regulations The Secretary, after consultation with the Secretary of the Treasury, may issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section, including regulations or other guidance providing for the proper application of this section with respect to certain regulated investment companies, exchange traded funds, and pooled investments. (g) Compliance officer Any specified institution that is required to submit a report under subsection (a) shall designate, before the submission of such report, and maintain a compliance officer, who shall— (1) be a current employee or legally authorized agent of such institution; (2) be responsible, on behalf of the institution, for personally certifying accurate compliance with the reporting requirements under this section