Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale. Both the seller and purchaser of a group of assets that makes up a trade or business must use Form 8594 to report such a sale if goodwill or going concern value.Access forms available from the Assessor's office, including benefits, business personal property, change in ownership, and other general forms. The most useful item to aid in completing the Form 571-L is an accurate and up to date asset listing. Applicants must provide compelling reasons for proceeding with acquisition in the absence of a development plan. CCCERA's mission is to deliver retirement benefits to members and their beneficiaries through prudent asset management and effective administration.