When should I use a struct rather than a class in C#?

Question

When should you use struct and not class in C#? My conceptual model is that structs are used in times when the item is merely a collection of value types. A way to

Answer 1

I think a good first approximation is "never".

I think a good second approximation is "never".

If you are desperate for perf, consider them, but then always measure.