RULE 68                                                
                     OFFER OF JUDGMENT                                           
                                                                                 
    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 him for the money or property or to the       
effect specified in his 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 court        
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 An offer not accepted shall be deemed withdrawn and        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.