This is for new hire exports where you only want the most recent offer to be returned.  Remember to set the ownerQuery name.

<quer:filtering xmlns:quer="http://www.taleo.com/ws/integration/query">
<quer:equal>
<quer:field path="Offers"/>
<quer:query projectedClass="Offer" alias="My_Offer_Subquery">
<quer:projections>
<quer:projection alias="MaxOffer">
<quer:maximum>
<quer:field path="Offers,Number"/>
</quer:maximum>
</quer:projection>
</quer:projections>
<quer:filterings>
<quer:filtering>
<quer:equal>
<quer:field path="Application,Offers"/>
<quer:field ownerQuery="NewHire" path="Offers,Number"/>
</quer:equal>
</quer:filtering>
</quer:filterings>
</quer:query>
</quer:equal>
</quer:filtering>