Structs vs. Classes in C#

From the MSDN Structs Tutorial:

Structs vs. Classes
Structs may seem similar to classes, but there are important differences that you should be aware of. First of all, classes are reference types and structs are value types. By using structs, you can create objects that behave like the built-in types and enjoy their benefits as well.

Heap or Stack?
When you call the New operator on a class, it will be allocated on the heap. However, when you instantiate a struct, it gets created on the stack. This will yield performance gains. Also, you will not be dealing with references to an instance of a struct as you would with classes. You will be working directly with the struct instance. Because of this, when passing a struct to a method, it's passed by value instead of as a reference.