In which of the following situations can a party’s duty to perform be discharged?
A. Statutes and legislation that make a performance more difficult.
B. When something that is essential to the promisor’s performance is destroyed through
no fault of the promisor but its substitute is available.
C. When events occur after the formation of the contract that would make the return
performance of the other party worthless to the promisor.
D. When the promisor impliedly assumed the risk that the event would occur.
Answer:
The dividends on this stock if not paid this year will be payable in any year the funds
are available.
A. Cumulative preferred
B. Noncumulative preferred
C. Participating preferred
D. Cumulative to the extent earned
Dividends on cumulative preferred stock, if not paid in any year, will be payable later
when funds are available.