I once read from a book (MCTS Self-Paced Training Kit) that says that structures should meet all the following: 1. Represents a single value logically 2. Has an instance size that is less than 16 bytes 3. Is not frequently changed after creation and 4. Is not cast to a reference type.
The idea is to use a structure if that will perform better than using a class. For example, creating a large structure is not good if the structure is copied frequently. Hope this helps.