Under the California Code of Civil Procedure (the “CCP”), a statutory offer to compromise (codified as the CCP section 998 offer) allows for either the plaintiff or defendant to propose a reasonable, good faith offer of settlement. A 998 offer (the “offer”) is beneficial to both parties as it saves time, money, and resources. It shortens the time of the legal process and gives the other party a financial incentive to resolve matters with ease.