Class and Struct

What is the difference between a class and a struct in C#?

>> Struct is a value type. Class is a reference type.
>> Struct instances are allocated on the stack (as they are value types). Class instances are allocated on the heap (as they are reference types).
>> A struct is implicitly sealed whereas a class is not.
>> A struct cannot be abstract, whereas a class can.
>> lock does not work on an instance of a struct as it is a value type. lock works on an instance of a class.
>> Events declared in struct do not have their += and -= automatically locked.
>> Struct always have a default built-in constructor whereas class does not have.
>> A class instance can be null whereas a struct instance cannot be null (as it is value type)
>> A struct cannot participate in "as" operator.
>> A struct does not particpate in Garbage Collection and hence it does not a ~Destructor() concept.
>> SizeOf cannot be used on a Class. It can be used on Structs.
>> Fields of a struct do not have a default value whereas fields of a class have a null/false/zero default value.