1. There was not adequate exposure to the market for a period before the measurement date to allow for marketing activities that are usual and customary for transactions involving such assets or liabilities under current market conditions.
2. There was a usual and customary marketing period, but the seller marketed the asset or liability to a single market participant.
3. The seller is in or near bankruptcy or receivership (i.e., distressed), or the seller wae required to sell to meet regulatory or legal requirements(i.e., forced).
4. The transaction price is an outlier when compared with other recent transactions for the sane or similar asset or liability.