An Agreement for Acquisition of Corporate Assets in Exchange for Stock (Type C Reorganization) is a legal document used to facilitate the transfer of a company's assets to another company in exchange for stock. This type of agreement is commonly used in corporate mergers and acquisitions, and is typically used when a company wants to acquire another company's assets without taking on the full liabilities of that company. The agreement will outline the terms and conditions of the asset transfer, including the exchange of stock, the exchange of cash, any liabilities that will be assumed, and other pertinent details. There are two main types of Agreement for Acquisition of Corporate Assets in Exchange for Stock (Type C Reorganization) — an Asset Purchase Agreement and a Stock Purchase Agreement. An Asset Purchase Agreement is an agreement in which the purchasing company only acquires the assets of the target company and the target company's liabilities are not assumed. A Stock Purchase Agreement is an agreement in which the purchasing company acquires the stock of the target company and assumes all the target company's liabilities.