Where a formal offer of compromise under Part 52A r 22 is made by a defendant who subsequently succeeds on appeal, the rule does not apply because it assumes the plaintiff obtains a judgment; the offer is instead treated as a Calderbank offer. An offer made during appeal proceedings under UCPR r 20.26 engages r 42.14 costs consequences where the offer involves a significant level of compromise. Restitutionary interest following a successful appeal is calculated at the prescribed Schedule 5 rate (9%) unless the party resisting that rate discharges the persuasive and evidentiary burden of establishing special circumstances.
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