Fed. R. Civ. P. 68

(a) M AKING AN OFFER; J UDGMENT ON AN ACCEPTED OFFER. 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. 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 An unaccepted offer is considered withdrawn, but it does not preclude a later offer.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 the date set for 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.

90 Rule 69 FEDERAL RULES OF CIVIL PROCEDURE

1 Now editorially reclassified 2 U.S.C. 5503.

(As amended Dec. 27, 1946, eff. Mar. 19, 1948; Feb. 28, 1966, eff. July

1, 1966; Mar. 2, 1987, eff. Aug. 1, 1987; Apr. 30, 2007, eff. Dec. 1, 2007;

Mar. 26, 2009, eff. Dec. 1, 2009.)