A covering letter accompanying a UCPR offer of compromise that requires reserved costs to be determined 'in any event' renders the offer non-compliant with r 20.26(2), because it seeks to vary the presumptive rule in r 42.13A by placing the reserved costs at large rather than requiring the offeror to bear the onus of displacing the presumptive rule. Pre-trial Calderbank offers that are not renewed before an appeal will generally not support indemnity costs on appeal, particularly where the offeree succeeded at first instance. When assessing whether rejection of a Calderbank offer inclusive of costs was unreasonable, the offeree's own costs position at the date of the offer is a relevant consideration, and an offer that effectively requires the offeree to capitulate on a substantial damages claim may not be unreasonably rejected even where the offeree ultimately fails.
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