At any time more than 10 days before the trial begins or within such shorter time as the court may approve, 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 or within such shorter time as the court may order 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 An offer not accepted shall be deemed withdrawn and evidence thereof is not admissible except in a proceeding to determine costs.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, or such shorter time as the court may approve, prior to the commencement of hearings to determine the amount or extent of liability.
Rule 68.Offer of Judgment
Last amended December 31, 1967 · Last verified July 8, 2026
In one sentenceRule 68 lets a defending party formally offer to let judgment be entered against it on specific terms, and if the offeree rejects the offer but ultimately recovers no more favorable a judgment than the offer would have given, the offeree must pay the costs incurred after the offer was made.
Full Text of Rule 68
Advisory Committee’s Notes & Reporter’s Notes
Advisory Committee's Note — December 31, 1967
The rule is amended to permit the court to allow offers of judgment to be made less than 10 days before trial. Not infrequently the pre-trial conference, at which issues are shaped up between the parties, is held less than 10 days before the trial is scheduled to begin. The rigid 10-day rule (which was not present in the "offer to be defaulted" statute of the pre-rules era, R.S. 1954, c. 113, § 42) may prevent what otherwise would be a meritorious simplifying of the trial. However, the court should guard against the defendant's unreasonably deferring his offer of judgment, thereby casting upon the plaintiff the burden of having substantially completed his trial preparation before the offer is made. The shortened period should remain the exception to the usual 10-day rule.
Explanation of Amendment
(Nov. 1, 1966) This amendment was taken from a 1966 amendment to F.R. 68. It provides for possible use of the offer-of-judgment procedure when the issue of liability has been resolved, but the amount of damages remains to be determined.
Reporter's Notes — December 1, 1959
This rule is the same as Federal Rule 68. This rule has a substantial basis in R.S.1954, Chap. 113, Sec. 42 ff. (repealed in 1959), establishing a procedure for offering to be defaulted as a means of minimizing costs. The rule changes the statutory procedure as follows: (1) the requirement that the offer be more than 10 days before trial begins is not in the statute; (2) the 10-day limit for acceptance of the offer is not in the statute, which provides that the court shall fix such time;* and (3) the rule states that the fact of an unaccepted offer does not preclude a subsequent offer, a point upon which the statute is silent.
* [Field, McKusick & Wroth commented: “Both of the first two differences have been substantially eliminated by the amendments effective December 31, 1967. See Advisory Committee's Note . . .” 2 Field, McKusick & Wroth, Maine Civil Practice at 121 (2d ed. 1970)].
Plain-English Summary
More than 10 days before trial begins, or within a shorter time the court approves, a party defending against a claim can serve an offer allowing judgment to be taken against it for a specified amount, property, or other terms, plus accrued costs. If the adverse party accepts in writing within 10 days (or a shorter court-set period), either side can file the offer and acceptance with proof of service, and the clerk enters judgment. An offer that is not accepted is deemed withdrawn, and evidence of it is inadmissible except in a later proceeding over costs; the offeree can still be penalized if the case proceeds and the final judgment obtained is not more favorable than the rejected offer, in which case the offeree pays the costs incurred after the offer was made. Making an offer that is not accepted does not stop a party from making another one later.
The rule also works after liability has already been determined but damages have not: once liability is settled by verdict, order, or judgment, the party found liable can make an offer of judgment on the remaining amount, which has the same cost-shifting effect as a pretrial offer as long as it is served at least 10 days (or a shorter court-approved period) before the hearing on damages begins.
Frequently Asked Questions
What happens if a party rejects an offer of judgment and then recovers less than the offer at trial?
The offeree must pay the costs incurred after the offer was made, even though the offeree ultimately won the underlying claim.
How long does a party have to accept an offer of judgment?
10 days after service of the offer, or a shorter time the court orders; if not accepted within that window, the offer is deemed withdrawn.
Can an offer of judgment be made after liability has already been decided?
Yes, once liability is determined by verdict, order, or judgment, the liable party can make an offer of judgment on the remaining damages, with the same cost-shifting effect, as long as it is served at least 10 days before the damages hearing begins.
Source & verification. The rule text and Advisory Committee’s Notes / Reporter’s
Notes are reproduced verbatim from the official Maine Rules of Civil Procedure (Me. R. Civ. P. 68), prescribed by the
Supreme Judicial Court of Maine (4 M.R.S. § 8, the Rules Enabling Act). The plain-English summary is original and written by us. Last verified July 8, 2026. ·
Official source
Also known as: offer of judgment Mainecost-shifting rejected offerRule 68 offer