Purchase of Acquired Assets; Assumption of Assumed Liabilities, 2. Form 8594 is a tax document required in certain business sales where the buyer acquires assets rather than stock or equity.The judgment creditor or assignee shall fill out and file Judicial Council of California Form SC90 to acknowledge full payment. Asset Purchase Agreements (APAs) are essential documents for asset sales, but they're far more complex than a simple transaction. Aon has signed a definitive agreement for The Riverside Company to acquire The Townsend Group (Townsend). Learn the tax implications for each type of sale. The Riverside Company is a global investment firm focused on being one of the leading private equity and flexible capital options for business owners.