Term of 998 offer requiring plaintiff to indemnify defendant against claims by third parties on the same allegations as the complaint rendered the 998 offer ineffective to shift costs after defendant was dismissed from the action. Though it was understandable that defendant wanted preclude wrongful death claims by heirs of the plaintiff who claimed defendant was liable for his mesothelium contracted from exposure to asbestos overseas, the indemnity provision made it impossible to determine whether the judgment was more favorable than the offer. Had he accepted the offer, plaintiff would have had to pay the cost of defending Chevron against any claim that was filed, whether meritless or not. To the extent valuation was possible, the risk of possibly having to defend Chevron under the indemnity more than outweighed the $33,000 in costs that Chevron’s offer would have waived, so the judgment awarding costs was more beneficial to plaintiff than the offer would have been.