Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity. Form 8594 must also be filed if the purchaser or seller is amending an original or a previously filed supplemental Form.8594 because of an increase or decrease. The "Post-Closing Adjustment" shall be an amount equal to the Final Closing Cash Consideration minus the Estimated Closing Cash Consideration. 3 Buyer and the Seller Parties shall timely file with the appropriate Governmental. To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD3027, found online at. This manual was established in accordance with Riverside Community College District Board.