Terms of Purchase Agreement. Filed with the Securities and Exchange Commission.Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Asset Purchase Agreements (APAs) are essential documents for asset sales, but they're far more complex than a simple transaction. THIS ASSET PURCHASE AGREEMENT (this "Agreement"), dated as of September. This post will address employment law considerations that should be discussed in the due diligence phase of a proposed acquisition. We share tips on transferring employees from the seller to the buyer to help accounting firms avoid situations where employment issues could derail.