(a) Making an Offer; Judgment on an Accepted
Offer.
More than 14 days before the trial begins, 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. 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. The clerk must then enter judgment.
(b) Unaccepted Offer.
An unaccepted offer is
considered withdrawn, but it does not preclude a
later offer. Evidence of an unaccepted offer is not
admissible except in a proceeding to determine costs.
(c) Offer After Liability Is Determined.
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. It must be served within a
reasonable time — but at least 14 days — before a
hearing to determine the extent of liability.
(d) Paying Costs After an Unaccepted Offer.
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.