Rule 68. Offer of judgment

At any time prior to the commencement of the trial a party defending against the claim may either in writing or in open court 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 such offer shall be accepted by the party bringing the claim, the clerk shall enter judgment in accordance with the offer and acceptance. An offer not accepted by the commencement of the trial shall be deemed withdrawn and evidence thereof is not admissible except in a proceeding to determine costs.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.