If the tender is not accepted, the plaintiff may not have costs and disbursements unless the recovery is more than the sum tendered and the defendant's costs and disbursements must be deducted from the recovery, or, if they exceed the recovery, the defendant is entitled to judgment for the excess. If the action be for the recovery of money, instead of the offer of settlement provided for in subdivision (a) of this rule, the defendant may tender to the plaintiff the full amount to which the plaintiff is entitled, together with costs and disbursements then accrued. If 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, any party may make an offer of settlement under this rule, which has the same effect as an offer made before trial if it is served within a reasonable time not less than 10 days before the commencement of hearings to determine the amount or extent of liability. The fact that an offer is made but not accepted does not preclude a subsequent offer. If the judgment is not more favorable than the offer, the offeree must pay the costs incurred after the making of the offer. An offer not accepted is deemed withdrawn and evidence of the offer is not admissible except in a proceeding to determine costs.
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 upon order of the court. At any time more than 10 days before the trial begins, any party may serve upon an adverse party an offer, denominated as an offer under this rule, to settle a claim for the money or property or to the effect specified in the offer, with costs then accrued and to enter into a stipulation dismissing the claim or to allow judgment to be entered accordingly.
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