Del. Super. Ct. Civ. R. 68

At any time more than 10 days before the trial begins a party defending against a claim may serve upon

the adverse party an offer to allow judgment to be taken against the defending party for the money or

property or to the effect specified in the offer, with costs then accrued. If within 10 days after the service

of the offer the adverse party serves written notice that the offer is accepted, either party may then file the

offer and notice of acceptance together with proof of service thereof and thereupon the Clerk shall enter

judgment. An offer not accepted shall be deemed withdrawn and evidence thereof is not admissible

except in a proceeding to determine costs. If the judgment finally obtained by the offeree is not more

favorable than the offer, the offeree must pay the costs incurred after the making of the offer. The fact that

an offer is made but not accepted does not preclude a subsequent offer. When the liability of one party to

another has been determined by verdict or order or judgment, but the amount or extent of the liability

remains to be determined by further proceedings, the party adjudged liable may make an offer of

judgment, which shall have the same effect as an offer made before trial if it is served within a reasonable

time not less than 10 days prior to the commencement of hearings to determine the amount or extent of

liability.