When an unforeseen event makes performance of a contract obligation impracticable (impossible or unrealistic), the seller may claim that its nonperformance is excused. To analyze a claim of impracticability, determine whether all of the following apply:
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The event occurred after the contract was made.
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Performance became impracticable because of the event.
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The nonoccurrence of the event was a basic assumption of the contract.
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The party seeking to be discharged carried the risk of the event’s occurring.
 

