An offer of proof—also known as an informal bill of exception—is a procedure available during trial for the presentation of evidence the trial court has excluded. An offer of proof is made outside of the jury’s presence and often after the judge has sustained an objection to the admissibility of the evidence.

A bill of exception—also known as a formal bill of exception—is a procedure that allows a party to complain on appeal about evidence that would not otherwise appear in the trial record (because there was no offer of proof made at trial) by detailing the evidence (testimony, etc.) that would have been offered if the trial court had allowed it.

In Alaska, an offer of proof is a procedural tool used during a trial to create a record of evidence that the court has deemed inadmissible. This is done outside the presence of the jury, typically after an objection to the evidence has been sustained by the judge. The purpose of an offer of proof is to preserve the excluded evidence for appellate review, by demonstrating what the evidence would have shown and why it is relevant and material to the case. On the other hand, a bill of exceptions (formal bill of exception) is a more antiquated term and procedure that was historically used to document objections to court rulings and excluded evidence for the purpose of appeal. Modern practice, however, has largely replaced the formal bill of exceptions with the offer of proof and other mechanisms of creating a record for appeal, such as including objections and proffers in the trial transcript. Attorneys in Alaska must be mindful of the proper procedures for making an offer of proof to ensure that issues are preserved for potential appeals.