The Restatement and the Code have made the traditional test of objective impossibility more stringent by requiring that the performance must be actually or literally impossible in order to excuse a party from contractual duties.

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Quizplus · Accepted Answer

The Restatement and the Code have not made the traditional test of objective impossibility more stringent; rather, they recognize that performance can be excused not only when it is literally impossible but also under circumstances where performance has become impracticable due to extreme and unreasonable difficulty, expense, injury, or loss involved.

The Restatement and the Code Have Made the Traditional Test