John Pierce (plaintiff) was a former employee of F.R. Tripler & Company (Tripler) (defendant). Tripler had declined to promote Pierce to an available position before his discharge. Pierce’s attorney, Debra Raskin, contacted Tripler about a potential claim by Pierce for age discrimination as a result of Pierce not being promoted. Raskin proposed a meeting with Tripler to work on an agreeable solution. The parties met, but did not reach an agreement. Subsequently, Tripler offered Pierce a new job at one of its subsidiaries. Pierce rejected the job offer and brought suit against Tripler for age discrimination. At trial, Tripler sought to introduce the job offer into evidence to show that Pierce had failed to mitigate his damages by accepting the new job. The United States District Court for the Southern District of New York declined to admit the job offer into evidence and held in favor of Pierce. Tripler appealed, arguing that Federal Rule of Evidence (FRE) 408 did not bar evidence of a settlement offer if the evidence was proffered by the party who made the settlement offer.