This a sample offer to compromise or also known as a 998 offer for California is pursuant to Section 998 of the Code of Civil Procedure. This sample is used when a defendant wants to make an offer to compromise to the plaintiff. It can be adapted for use by a plaintiff who wishes to make an offer to compromise to a defendant. The author is a freelance paralegal who has worked in California and Federal litigation since 1995 and has used this sample for many years. Note that the author is NOT an attorney and no guarantee or warranty is provided.