The Model Asset Purchase Agreement with Commentary is the most comprehensive resource available for negotiating and documenting an asset purchase. This resource appears in the form of responses to a model questionnaire.ISBN:97815707739200;Model Asset Purchase Agreement: With Commentary Exhibits,Ancillary Documents and Appendices Committee on Negotiated . The Model Asset Purchase Agreement and commentary refer to the buyer and seller as single. "entities". Model Asset Purchase Agreement with Commentary Vol. 1 (ABA, Paperback, 2001) ; Condition. The Model Asset Purchase Agreement and commentary refer to the Buyer and Seller as single "entities". Stock and Asset Purchase Agreement dated as of October 21, 2011 among ARROWHEAD RESEARCH CORPORATION, HOFFMANN-LA ROCHE INC. And F. HOFFMANN-LA ROCHE LTD. This model agreement points out several, but it does not delve into the more complicated tax issues.