Gorobets v. Jaguar Land Rover North America 326 Cal.Rptr.3d 309 Court of Appeal, Second District, Division 2, California.

A § 998 offer must be sufficiently certain, specific, or definite in its terms and conditions. An offer is sufficiently certain only if:

1. Its terms and conditions are sufficiently certain that the offeree—at the time the offer is made—can evaluate the worth of the offer and make a reasoned decision whether to accept that offer and
2. Its terms and conditions are sufficiently certain that the trial court—at the time the case is resolved—can determine whether the judgment is more favorable than the offer.

Burdens of Proof

The 998 offeror bears the burden of demonstration its offer was sufficiently certain and unconditional with any ambiguities strictly construed against the offeror.

The 998 offeree bears the burden of demonstrating the offer was not made in good faith.

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