On May 9, 2012, the California Supreme Court accepted for review the case of Martinez v. Brownco, 203 Cal.App.4th 507 (2012), which decided that a second CCP § 998 offer does not extinguish a prior one for purposes of shifting fees and costs. Martinez parted company with Wilson v. Wal-Mart Stors, Inc., 72 Cal.App.4th 382 (1999) and Distefano v. Hall, 263 Cal.App.2d 280 (1968) on the same issue. For those of you wanting to follow the case, the California Supreme Court case number is S200944, and merits briefing has been completed according to the supreme court docket.