

The third sentence of Rule 68 has been altered to make clear that evidence of an unaccepted offer is admissible in a proceeding to determine the costs of the action but is not otherwise admissible. Notes of Advisory Committee on Rules-1946 Amendment (1937) §177.įor the recovery of costs against the United States, see Rule 54(d). Notes of Advisory Committee on Rules-1937

If the judgment that the offeree finally obtains is not more favorable than the unaccepted offer, the offeree must pay the costs incurred after the offer was made. (d) Paying Costs After an Unaccepted Offer. It must be served within a reasonable time-but at least 14 days-before the date set for a hearing to determine the extent of liability. When one party's liability to another has been determined but the extent of liability remains to be determined by further proceedings, the party held liable may make an offer of judgment. Evidence of an unaccepted offer is not admissible except in a proceeding to determine costs. An unaccepted offer is considered withdrawn, but it does not preclude a later offer. If, within 14 days after being served, the opposing party serves written notice accepting the offer, either party may then file the offer and notice of acceptance, plus proof of service. At least 14 days before the date set for trial, a party defending against a claim may serve on an opposing party an offer to allow judgment on specified terms, with the costs then accrued. (a) Making an Offer Judgment on an Accepted Offer.
