The 2023 Florida Statutes (including Special Session C)

Title XV
HOMESTEAD AND EXEMPTIONS

Chapter 222
METHOD OF SETTING APART HOMESTEAD AND EXEMPTIONS

View Entire Chapter

F.S. 222.21

222.21 Exemption of pension money and certain tax-exempt funds or accounts from legal processes.—

(1) Money received by any debtor as pensioner of the United States within 3 months next preceding the issuing of an execution, attachment, or garnishment process may not be applied to the payment of the debts of the pensioner when it is made to appear by the affidavit of the debtor or otherwise that the pension money is necessary for the maintenance of the debtor’s support or a family supported wholly or in part by the pension money. The filing of the affidavit by the debtor, or the making of such proof by the debtor, is prima facie evidence; and it is the duty of the court in which the proceeding is pending to release all pension moneys held by such attachment or garnishment process, immediately, upon the filing of such affidavit or the making of such proof.

(2)(a) Except as provided in paragraph (d), any money or other assets payable to an owner, a participant, or a beneficiary from, or any interest of any owner, participant, or beneficiary in, a fund or account is exempt from all claims of creditors of the owner, beneficiary, or participant if the fund or account is:

1. Maintained in accordance with a master plan, volume submitter plan, prototype plan, or any other plan or governing instrument that has been preapproved by the Internal Revenue Service as exempt from taxation under s. 401(a), s. 403(a), s. 403(b), s. 408, s. 408A, s. 409, s. 414, s. 457(b), or s. 501(a) of the Internal Revenue Code of 1986, as amended, unless it has been subsequently determined that the plan or governing instrument is not exempt from taxation in a proceeding that has become final and nonappealable;

2. Maintained in accordance with a plan or governing instrument that has been determined by the Internal Revenue Service to be exempt from taxation under s. 401(a), s. 403(a), s. 403(b), s. 408, s. 408A, s. 409, s. 414, s. 457(b), or s. 501(a) of the Internal Revenue Code of 1986, as amended, unless it has been subsequently determined that the plan or governing instrument is not exempt from taxation in a proceeding that has become final and nonappealable; or

3. Not maintained in accordance with a plan or governing instrument described in subparagraph 1. or subparagraph 2. if the person claiming exemption under this paragraph proves by a preponderance of the evidence that the fund or account is maintained in accordance with a plan or governing instrument that:

a. Is in substantial compliance with the applicable requirements for tax exemption under s. 401(a), s. 403(a), s. 403(b), s. 408, s. 408A, s. 409, s. 414, s. 457(b), or s. 501(a) of the Internal Revenue Code of 1986, as amended; or

b. Would have been in substantial compliance with the applicable requirements for tax exemption under s. 401(a), s. 403(a), s. 403(b), s. 408, s. 408A, s. 409, s. 414, s. 457(b), or s. 501(a) of the Internal Revenue Code of 1986, as amended, but for the negligent or wrongful conduct of a person or persons other than the person who is claiming the exemption under this section.

(b) It is not necessary that a fund or account that is described in paragraph (a) be maintained in accordance with a plan or governing instrument that is covered by any part of the Employee Retirement Income Security Act for money or assets payable from or any interest in that fund or account to be exempt from claims of creditors under that paragraph.

(c) Any money or other assets or any interest in any fund or account that is exempt from claims of creditors of the owner, beneficiary, or participant under paragraph (a) does not cease to be exempt after the owner’s death by reason of a direct transfer or eligible rollover that is excluded from gross income under the Internal Revenue Code of 1986, including, but not limited to, a direct transfer or eligible rollover to an inherited individual retirement account as defined in s. 408(d)(3) of the Internal Revenue Code of 1986, as amended. An interest in any fund or account awarded or received in a transfer incident to divorce described in s. 408(d)(6) of the Internal Revenue Code of 1986, as amended, is exempt upon the interest being awarded or received and continues to be exempt thereafter. This paragraph is intended to clarify existing law, is remedial in nature, and shall have retroactive application to all inherited individual retirement accounts and to each transfer incident to divorce without regard to the date an account was created or the transfer was made.

(d) Any fund or account described in paragraph (a) is not exempt from the claims of an alternate payee under a qualified domestic relations order or from the claims of a surviving spouse pursuant to an order determining the amount of elective share and contribution as provided in part II of chapter 732. However, the interest of any alternate payee under a qualified domestic relations order is exempt from all claims of any creditor, other than the Department of Revenue, of the alternate payee. As used in this paragraph, the terms “alternate payee” and “qualified domestic relations order” have the meanings ascribed to them in s. 414(p) of the Internal Revenue Code of 1986.

(e) This subsection applies to any proceeding that is filed on or after the effective date of this act.

History.—s. 1, ch. 87-375; s. 1, ch. 98-159; s. 25, ch. 99-8; s. 5, ch. 2005-82; s. 1, ch. 2005-101; s. 1, ch. 2007-74; s. 1, ch. 2011-84; s. 1, ch. 2022-167.

F.S. 222.21 on Google Scholar

F.S. 222.21 on Casetext

Amendments to 222.21

Arrestable Offenses / Crimes under Fla. Stat. 222.21

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 222.21.

Annotations, Discussions, Cases:

Cases from cite.case.law:

FRYE, v. CSX TRANSPORTATION, INC., 933 F.3d 591 (6th Cir. 2019)

. . . . § 222.21(b)(2). The crossing was owned and maintained by Conrail. . . .

IN RE A. YERIAN, A. v. B. II,, 927 F.3d 1223 (11th Cir. 2019)

. . . Stat. § 222.21(2)(a)(2), "preapproved by the [IRS] as exempt from taxation," id. § 222.21(2)(a)(1), or . . . neither, id. § 222.21(2)(a)(3). . . . Stat. § 222.21(2)(a)(2) (emphasis added). . . . Stat. § 222.21(2)(a)(2). . . . Stat. § 222.21(2)(a)(2). . . .

IN RE M. RECHLIN,, 597 B.R. 671 (Bankr. M.D. Fla. 2019)

. . . . § 222.21(2)(a), Fla. Stat. . . .

UNITED STATES v. YOUNG,, 325 F. Supp. 3d 830 (W.D. Mich. 2018)

. . . . § 222.21, protects his 401(k) plan from collection by the United States. . . .

IN RE A. TODD,, 585 B.R. 297 (Bankr. N.D. N.Y. 2018)

. . . . § 222.21(c) ; Mo. Stat. Ann. § 513.430.1(10)(f) ; N.C. Gen. Stat. § 1C-1601(a)(9) ; Ohio Rev. . . .

LOPEZ, v. CSX TRANSPORTATION, INC., 269 F. Supp. 3d 668 (W.D. Pa. 2017)

. . . . § 222.21, Defendant had a duty to sound the train’s horn “with two long blasts, one short blast and . . . negligently failed to comply with (1) the horn blast pattern requirements set forth' in 49 C.F.R. § 222.21 . . . However, § 222.21 only requires that the blasts begin between 15 and 20 seconds before the train enters . . . Ind 2017) (argument that the horn blasts were too short “ignores the plain meaning of 49 C.F.R. §§ 222.21 . . . Moreover, the Court notes that even if Defendant failed to sound the horn in accordance with § 222.21 . . .

GARCIA- LAWSON, v. P. LAWSON,, 211 So. 3d 140 (Fla. Dist. Ct. App. 2017)

. . . Relying upon then-section 222.21(2), Florida Statutes (1997), which provided that certain pension money . . . Thus, pursuant to section 222.21(2), Florida Statutes (2015), which provides that certain pension money . . .

IN RE ANDERSON, v. W., 561 B.R. 230 (Bankr. M.D. Fla. 2016)

. . . . § 222.21(2) for his IRA account, Morgan Stanley Account No. 1198, is sustained, transfers from that . . .

JOHNS, v. CSX TRANSPORTATION, INC., 210 F. Supp. 3d 1357 (M.D. Ga. 2016)

. . . . § 222.21, provides: (a) [T]he locomotive horn on the lead locomotive of a train ... shall be sounded . . . of which was initiated within 25 seconds of arriving at the Crossing, in compliance with 43 C.F.R. § 222.21 . . . dispute whether the first, second, and fourth horn blasts constitute “short” or “long” blasts under § 222.21 . . . concedes that the 3.1 second duration of the third blast does not comply with the requirement in § 222.21 . . .

IN RE JONES, R. v., 545 B.R. 769 (Bankr. M.D. Fla. 2016)

. . . . § 222.21(2). . . . Stat. § 222.21(2)(Emphasis supplied). . . . Stat. § 222.21(1). . . . in § 222.21(2). . . . Jones’ pension funds pursuant to' § 222.21(2) of the Florida Statutes. . . .

STONEBARGER, Jr. v. UNION PACIFIC RAILROAD COMPANY,, 76 F. Supp. 3d 1228 (D. Kan. 2015)

. . . Plaintiffs allege that Union Pacific’s horn was sounded 1.3 seconds short in violation of 49 C.F.R. 222.21 . . .

IN RE SWARUP,, 521 B.R. 382 (Bankr. M.D. Fla. 2014)

. . . Here, the Accounts undisputedly are the type of accounts exemptible under Section 222.21(2). . . . Her interest is exempti-ble under § 222.21(2) of the Florida Statutes. . . . Stat. §§ 222.21(2), 222.14. . See 11 U.S.C. § 522. . 11 U.S.C. § 522(1). . Fed. R. . . . Stat. § 222.21(2) (2014). . In re Gatto, 380 B.R. 88, 91 (Bankr. . . . Stat. 222.21(2). . Owen v. . . .

CARTER, v. NATIONAL RAILROAD PASSENGER CORPORATION,, 63 F. Supp. 3d 1118 (N.D. Cal. 2014)

. . . . § 222.21). . . . Under Section 222.21, the horn sequence used as a train approaches a public crossing should begin to . . . locomotive in the direction of travel), see FAC ¶ 50; 2) the crew failed to comply with 49 C.F.R. § 222.21 . . .

B. RASMUSEN, A. B. G. B. W. a a v. WHITE, BNSF S., 970 F. Supp. 2d 807 (N.D. Ill. 2013)

. . . . § 222.21(a). . . .

NUNEZ, L. v. BNSF RAILWAY COMPANY,, 730 F.3d 681 (7th Cir. 2013)

. . . . §§ 222.21(b)(2), 234.225. . . .

JOEL M. WEISSMAN, P. A. v. ABOU- SAYED, 107 So. 3d 1163 (Fla. Dist. Ct. App. 2013)

. . . Excluding those accounts that are protected from creditors’ liens by operation of statute, see §§ 222.21 . . .

NUNEZ, v. BNSF RAILWAY COMPANY,, 936 F. Supp. 2d 969 (C.D. Ill. 2012)

. . . litigation: 49 C.F.R. 234.225, which covers the timing required for signal warnings, and 49 C.F.R. 222.21 . . . requisite “at least 15 but no more than 20 seconds before” it entered the intersection. 49 C.F.R. § 222.21 . . .

EUBANKS, v. NORFOLK SOUTHERN RAILWAY COMPANY R., 875 F. Supp. 2d 893 (N.D. Ind. 2012)

. . . Section 222.21 of Chapter 49 of the Code of Federal Regulations provides that the engineer shall sound . . . jury could find that the sounding of the horn was out of compliance with the regulation (49 C.F.R. 222.21 . . . move people or animals off the track, it doesn’t supersede specific federal regulation (49 C.F.R. § 222.21 . . . the court determined Norfolk Southern breached its duty to sound the horn according to 49 C.F.R. § 222.21 . . . As the train approaches the intersection, section 222.21 requires the horn to be sounded in the following . . .

STOUT v. U. S. FOREST SERVICE, U. S., 869 F. Supp. 2d 1271 (D. Or. 2012)

. . . . § 222.21. . . . inventory of that territory, and a management plan based on the conditions of each territory. 36 CFR § 222.21 . . . Id. at § 222.21(a)4. The Forest Service has “significant discretion” in setting AMLs. . . .

In R. MATHUSA, M., 446 B.R. 601 (Bankr. M.D. Fla. 2011)

. . . In their Amendment to Schedule C, the debtors claimed an exemption under Florida Statutes § 222.21(2) . . . The trustee argues that an inherited IRA does not qualify for exemption under Florida Statutes § 222.21 . . . The debtors, however, arguably cannot exempt the inherited IRA under Florida Statute § 222.21(2), at . . .

In L. WILSON,, 446 B.R. 555 (Bankr. M.D. Fla. 2011)

. . . Because this included a 401(k) retirement plan, which was exempt under section 222.21(2) and valued at . . .

In S. ARD S., 435 B.R. 719 (Bankr. M.D. Fla. 2010)

. . . On Schedule C, she claimed as exempt a Morgan Stanley Smith Barney account pursuant to Section 222.21 . . . Document No. 25), specifically as to debtor’s claim that the inherited IRA is exempt under Section § 222.21 . . . DISCUSSION Section 222.21(2), Florida Statutes, provides for an exemption from creditors’ claims of funds . . . Deeb, 16 So.3d 936 (Fla. 2d DCA 2009), which held that Section 222.21(2)(a), Florida Statutes, does not . . . The exemption of a “fund or account,” under Section 222.21(2)(a) is determined by its tax exempt status . . .

In E. BAKER, E. a. k. a. S. a. k. a. v. E. Jr., 590 F.3d 1261 (11th Cir. 2009)

. . . . § 222.21(2)(a)(l). We reverse and remand for further proceedings. . . . Baker responded that section 222.21(2)(a)(l) exempted from the bankruptcy estate profit-sharing plans . . . The court concluded that Baker could not claim the exemption under section 222.21(2)(a)(l) because she . . . Stat. § 222.21(2)(a)(l). . . . Stat. § 222.21(2)(b). . . .

In E. BAKER, E. a. k. a. S. a. k. a. v. E. Jr., 590 F.3d 1261 (11th Cir. 2009)

. . . . § 222.21(2)(a)(l). We reverse and remand for further proceedings. . . . Baker responded that section 222.21(2)(a)(l) exempted from the bankruptcy estate profit-sharing plans . . . The court concluded that Baker could not claim the exemption under section 222.21(2)(a)(1) because she . . . Stat. § 222.21(2)(a)(l). . . . Stat. § 222.21(2)(b). . . .

A. ROBERTSON, v. J. DEEB RBC a RBC, 16 So. 3d 936 (Fla. Dist. Ct. App. 2009)

. . . based on our determination that inherited IRAs are not entitled to the exemption set forth in section 222.21 . . . Section 222.21(2)(a) renders “money or other assets payable to an owner, a participant or a beneficiary . . . We review this question of law regarding the interpretation of section 222.21(2)(a) de novo. . . . We conclude that section 222.21(2)(a) does not apply to inherited IRAs because the plain language of . . . We find this reasoning persuasive and equally applicable to section 222.21(2)(a). . . .

In DAVIS,, 403 B.R. 914 (Bankr. M.D. Fla. 2009)

. . . . § 222.21(1), Illinois law, 735 Ill. Com. . . . Stat. § 222.21(3)(a). . . .

In E. BAKER,, 401 B.R. 500 (Bankr. M.D. Fla. 2009)

. . . The Debtor’s claim of exemption in her Fidelity Investment — Keogh plan is based on Section 222.21(2) . . . is exempt pursuant to Section 222.21(2)(a)(l) of the Fla. . . . Section 222.21(2)(a)(l) of the Fla. . . . Stat. § 222.21(2)(a)(l). . . . In addition to the foregoing, the Debtor contends that Section 222.21(2)(a)(l) of the Fla. . . .

C. MAZON, I. C. I. v. E. Jr., 395 B.R. 742 (Bankr. M.D. Fla. 2008)

. . . . §§ 222.14, 222.21. . . .

LEWIS, v. NORFOLK SOUTHERN RAILWAY COMPANY,, 618 F. Supp. 2d 833 (W.D. Tenn. 2008)

. . . Title 49 section 222.21 of the Code of Federal Regulations, which is titled “When must a locomotive horn . . . The plain language of § 222.21 indicates that the state statute was not preempted by the FRSA at the . . . Id. at 657-58 . 49 C.F.R. § 222.21 (2008). . Tenn.Code Ann. § 65-12-108(2). . Smith v. . . .

L. VAN BUREN Sr. v. BURLINGTON NORTHERN SANTA FE RAILWAY COMPANY, a, 544 F. Supp. 2d 867 (D. Neb. 2008)

. . . . § § 222.21, 222.23. . . . By way of deposition testimony and affidavit, Defendant has argued that it complied with 49 C.F.R. § 222.21 . . . , 222.21(B)(2) and 222.23 regarding the sounding of the locomotive horn. . . .

In CALIRI,, 347 B.R. 788 (Bankr. M.D. Fla. 2006)

. . . Bicycle; Jet Skis(2) $ 3,025.00 $ 3,025.00 Beal Bank Stocks: Prudential — 1 share $ 15.00 $ 15.00 FSA §§ 222.21 . . .

In KANE,, 336 B.R. 575 (Bankr. S.D. Fla. 2006)

. . . As his authority supporting his claim of exemption for his IRA, the Debtor cited Florida Statutes § 222.21 . . . Stat. § 222.21. . . .

In JENNINGS,, 332 B.R. 465 (Bankr. M.D. Fla. 2005)

. . . . § 222.21(2). . . .

In LAING, R. E. L. P. v., 329 B.R. 761 (Bankr. M.D. Fla. 2005)

. . . verify whether these accounts are ‘qualified’ retirement accounts as required by Florida Statutes § 222.21 . . . evidence whatsoever that these accounts were not qualified as retirement accounts required by Fla.Stat. 222.21 . . .

In LAING, R. E. L. P. v., 329 B.R. 759 (Bankr. M.D. Fla. 2005)

. . . verify whether these accounts are ‘qualified’ retirement accounts as required by Florida Statutes § 222.21 . . . Stat. 222.21(2)(a). . . .

In KOSSOW,, 325 B.R. 478 (Bankr. S.D. Fla. 2005)

. . . personal property exempt as tenancy by the entireties, and his 401(k) Plan exempt under Florida Statute § 222.21 . . .

E. MORAD, E. v., 323 B.R. 818 (B.A.P. 1st Cir. 2005)

. . . . § 222.21. An exemption claim is prima facie valid, absent a timely objection. . . .

HOULT, v. HOULT,, 373 F.3d 47 (1st Cir. 2004)

. . . Stat. chs. 222.21(2)(a) and 222.14 exempted his ERISA pension benefits from the claims of all creditors . . . Stat. chs. 222.21(2)(a), 222.14; and (2) the anti-alienation provision of ERISA, 29 U.S.C. § 1056(d)( . . . Stat. chs. 222.21(2)(a), 222.14. . . .

HOULT, v. HOULT,, 373 F.3d 47 (1st Cir. 2004)

CHURCH, v. HANFT, M. D. M. D. P. A., 870 So. 2d 185 (Fla. Dist. Ct. App. 2004)

. . . See § 222.21(2)(a), Fla. . . .

In HOUSHMAND v., 320 B.R. 917 (Bankr. W.D. Mo. 2004)

. . . an 8.25% rate of interest with either uniform or graduated monthly payments ranging anywhere from $222.21 . . .

In L. KAUFFMAN,, 299 B.R. 641 (Bankr. M.D. Fla. 2003)

. . . . § 222.21. (Doc. 16.) . . . Stat. § 222.21(2), Fla. Stat. § 122.15 or Fla. Stat. § 121.131. . . . Stat. § 222.21 is limited to ERISA qualified plans. . . . Accordingly, § 222.21 does not apply. . . . Stat. § 222.21(2), Fla. Stat. § 122.15 or Fla. Stat. § 121.131. . . .

In MADIA, 294 B.R. 177 (Bankr. M.D. Fla. 2003)

. . . . § 222.21(2) and U.S.C. § 522(d)(10)(E). . . . Stat. 222.21(2)(a) which provides as follows: Any money or other assets payable to a participant or beneficiary . . . Stat. 222.21 must be ERISA qualified, the claim of exemption of the Debtors must fail. . . .

In J. HUGHES,, 293 B.R. 528 (Bankr. M.D. Fla. 2003)

. . . . § 222.21. The Trustee timely filed an Objection to the claim of exemption (Doc. No. 7). . . . Stat. § 222.21. . . .

In SUTTON, F., 272 B.R. 802 (Bankr. M.D. Fla. 2002)

. . . . § 222.21 provides as follows: (2)(a) Except as provided in paragraph (b), any money, or other assets . . .

In GREEN, M. J. E. v. M. J. E. v. M. J., 268 B.R. 628 (Bankr. M.D. Fla. 2001)

. . . Canada Life Assurance Company $202,228.54 FSA § 222.21(2) $202,228.54 IRA Account No. . . . FSA § 222.21(2) $ 22,096.78 Smith Barney IRA Account No. 179-44368-14-130 $ 12,921.71 FSA § 222.21(2 . . . Rowe Price IRA Account No. 520157494-5 $ 2,436.77 FSA § 222.21(2) $ 2,436.77 T. . . . Stat. § 222.14 (2000). 222.21. . . . Stat. § 222.21 (2000). . . .

In TURNER,, 261 B.R. 767 (Bankr. M.D. Fla. 2001)

. . . The claim of exemption of the Debtor, as noted, is based on Fla.Stat. §§ 222.21(2), 222.201and 122.15 . . . Section 222.21(2) provides that any money or other assets payable to a participant or beneficiary from . . . Fl.Stat. § 222.21(2). . . . Thus, it is evident that the reliance to support the claim of exemption under Fla.Stat. 222.21(2) is . . . The exemption in Handshaw was also claimed under Fla.Stat. § 222.21(2), as well as § 112.215(10)(a). . . .

In BRACKETT,, 259 B.R. 768 (Bankr. M.D. Fla. 2001)

. . . Debtor contends that the IRA Accounts are exempt pursuant to Fla.Stat. chs. 222.201 and 222.21 and 11 . . . Fla.Stat. ch. 222.21(2)(a) (2000). . . . Fla.Stat. ch. 222.21(2)(a) (2000); In re Ewell, 104 B.R. 458, 460 (Bankr.M.D.Fla.1989). . . . Fla.Stat. ch. 222.21(2)(b) (2000). . . . Vizcaino, 635 So.2d 1012, 1014 (Fla.Dist.Ct.App.1994) (“Section 222.21(2) provides merely that, while . . .

In LADD, Sa-, 258 B.R. 824 (Bankr. N.D. Fla. 2001)

. . . qualified 401(k) plan is exempt under the Code via section 522(d)(10)(E), and under Florida Statute § 222.21 . . . F.S. § 222.21(2)(a). . . . Regardless of the tax status of those proceeds, they would be exempt from creditors under F.S. § 222.21 . . .

In H. GRAHAM, Jr. L., 258 B.R. 286 (Bankr. M.D. Fla. 2001)

. . . . § 222.21. . The Court notes that very little evidence was introduced on this point. William H. . . .

In NOTARGIACOMO, 253 B.R. 112 (Bankr. S.D. Fla. 2000)

. . . respectively) under Florida Statute § 222.14; and the IRA Account ($471.56) under Florida Statute § 222.21 . . . Florida Statue § 222.14 permits the beneficiary of an annuity to claim the proceeds as exempt, nor that § 222.21 . . .

In L. GOLDENBERG, v. L., 218 F.3d 1264 (11th Cir. 2000)

. . . . § 222.21 (West 1998). . . .

In L. GOLDENBERG, v. L., 218 F.3d 1264 (11th Cir. 2000)

. . . . § 222.21 (West 1998). . . .

In Re J. ATLAS, K. O. v., 210 F.3d 1305 (11th Cir. 2000)

. . . Atlas (“the debtors”) filed a Chapter 7 bankruptcy petition, claiming that Florida Statute § 222.21 exempted . . .

In Re J. ATLAS, K. O. v., 210 F.3d 1305 (11th Cir. 2000)

. . . Atlas (“the debtors”) filed a Chapter 7 bankruptcy petition, claiming that Florida Statute § 222.21 exempted . . .

In A. SIMS,, 241 B.R. 467 (Bankr. N.D. Okla. 1999)

. . . . § 222.21(2)(a) (West 1999); Va.Code.Ann. § 34-34(B); K.S.A. § 60~2308(c) (West 1999) (Kansas); Md.Cts . . .

In COLWELL v., 196 F.3d 1225 (11th Cir. 1999)

. . . . §§ 222.21 and 222.20; 3 Collier on Bankruptcy, § 522.08 at 522-44, n. 8a. . . .

In COLWELL v., 196 F.3d 1225 (11th Cir. 1999)

. . . . §§ 222.21 and 222.20; 3 Collier on Bankruptcy, § 522.08 at 522-44, n. 8a. . . .

In T. CAMPBELL,, 242 B.R. 740 (Bankr. M.D. Fla. 1999)

. . . Retirement Accounts (“IRA”) that Debtor claims as being fully exempt under Florida Statutes Section 222.21 . . .

LAWLER, v. SUNTRUST SECURITIES, INC., 740 So. 2d 592 (Fla. Dist. Ct. App. 1999)

. . . Nor can section 222.21, Florida Statutes, exempt the IRA from the levy. . . .

In LAWRENCE,, 235 B.R. 498 (Bankr. S.D. Fla. 1999)

. . . . §§ 222.21(2) and 222.201. . . . this point were it not for the debtor’s claim that the plan is nonetheless exempt under Fla.Stat. §§ 222.21 . . . The debtor also claims that the pension is exempt under FlaStat. § 222.21(2), which provides that: Except . . . It is therefore not exempt under either Fla.Stat. § 222.21(2) or § 222.201. . . .

In J. FERNANDEZ,, 236 B.R. 483 (Bankr. M.D. Fla. 1999)

. . . . § 222.21(2). . . . Plans are ERISA qualified and, therefore, the funds in the Plans are exempt by virtue of Fla.Stat. § 222.21 . . . may exempt the properties in the plan under the applicable local law, in this instance Fla.Stat. § 222.21 . . . The claim of exemption under consideration is based on Fla.Stat. § 222.21 which provides: Any money or . . . Fla.Stat. § 222.21 does not specifically mention ERISA as a condition precedent for the exemption, it . . .

In D. SAUNDERS, D. v., 240 B.R. 636 (S.D. Fla. 1999)

. . . have been determined to be exempt from the debtor’s bankruptcy estate pursuant to Florida Statutes §§ 222.21 . . .

In M. GROFF,, 234 B.R. 153 (Bankr. M.D. Fla. 1999)

. . . account from his Simplified Employee Pension Plan are exempt property pursuant to Florida Statute § 222.21 . . . First, the Trustee argues that the exemption provided by Florida Statute § 222.21(2)(a) does not include . . . individual retirement accounts and, regardless, that § 222.21(2)(a) is preempted by ERISA. . . . However, this Court has already recognized that Florida Statute § 222.21(2)(a) does apply to IRAs and . . . Second, the Trustee contends that the Debtor’s IRA became nonqualified under Florida Statute § 222.21 . . .

In W. KOONS, Jr., 225 B.R. 121 (Bankr. E.D. Va. 1998)

. . . . § 222.21(b) (West 1997); In re Luttge, 204 B.R. 259, 263 (Bankr.S.D.Fla.1997). . . .

In C. BANDERAS,, 236 B.R. 837 (Bankr. M.D. Fla. 1998)

. . . that the funds in his IRA and Profit Sharing Plan are exempt property pursuant to Florida Statute § 222.21 . . . This leaves for consideration the Debtor’s exemption claim based on Florida Statute § 222.21(2)(a), which . . . Florida Statute § 222.21(2)(a) applies to individual retirement accounts and has not been preempted by . . . funding was derived from the Profit Sharing Plan, lost its exemption status granted by Florida Statute § 222.21 . . . Sharing Plan are not qualified for a tax exemption under IRC § 401, and in turn, by Florida Statute § 222.21 . . .

In PETTIT, III, 224 B.R. 834 (Bankr. M.D. Fla. 1998)

. . . claim the balance of $ 352,-049.06 in Pettit’s Prudential Securities Account as exempt pursuant to § 222.21 . . . Fla.Stat.Ann. § 222.21(2)(a) (West 1998). . . . does not meet all six requirements does not qualify as an IRA, and is thus not exempt pursuant to § 222.21 . . . does not qualify as an IRA pursuant to § 408, and consequently, that it is not exempt pursuant to § 222.21 . . .

A. DeSANTIS, v. A. DeSANTIS,, 714 So. 2d 637 (Fla. Dist. Ct. App. 1998)

. . . The trial court entered the QDRO pursuant to section 222.21(2)(b), Florida Statutes (1997), which excepts . . .

In D. ALLEN,, 217 B.R. 945 (Bankr. M.D. Fla. 1998)

. . . . $ 2,778.87 § 222.21 Fla. Statutes Co. Annuity TransAmerica Occidental Life Ins. . . .

In H. WILBUR, 217 B.R. 314 (Bankr. M.D. Fla. 1998)

. . . Statutes Schwab & Peak IRAs $ 68,996 § 222.21 Fla. . . .

In HICKOX,, 215 B.R. 257 (Bankr. M.D. Fla. 1997)

. . . case, the Trustee objects to Debt- or’s claim that her IRA is exempt pursuant to Florida Statute § 222.21 . . . into the IRA, in accordance with the Internal Revenue Code sections enumerated in Florida Statute § 222.21 . . . Ann. § 222.21(2)(a) (West 1989). . . . Statute § 222.21(2). . . . Of all the Internal Revenue Code Sections enumerated in Florida Statute § 222.21(2), only § 408 pertains . . .

In BLAIS, DZIKOWSKI, v. BLAIS,, 220 B.R. 485 (S.D. Fla. 1997)

. . . Blais Profit Sharing Plan and Trust was a “qualified” plan pursuant to Florida Statutes § 222.21 and . . . final summary judgment claiming that the Profit Sharing Plan was not exempt under Florida Statute § 222.21 . . . The Debtor has relied upon the exemption provided by Florida Statutes § 222.21, in attempting to exempt . . . Florida Statute § 222.21 provides: (2)(a) Except as provided in paragraph (b), any money or other assets . . . Stat. § 222.21(2)(a). . . .

R. SIEGEL, v. M. SIEGEL,, 700 So. 2d 414 (Fla. Dist. Ct. App. 1997)

. . . Contrary to appellant’s argument, the section 222.21(2)(a), Florida Statutes (1995), exemption of an . . . For these reasons, the statutory exemption in section 222.21(2)(a), Florida Statutes (1995), does not . . .

In C. LORDY M. C. FURR, v. C. LORDY M. EMPLOYERS INSURANCE OF WAUSAU, a v. C. LORDY M., 214 B.R. 650 (Bankr. S.D. Fla. 1997)

. . . FSA § 222.14 Account # 1270898670036 $150,000.00 Prudential FSA§ 222.21 Account # OWD-R01661-22 $ 33,103.49 . . . Prudential FSA § 222.21 Securities Account # OWD-R01637-22 $ 14,161.00 Various Household Tools Art. . . .

In L. CASON,, 211 B.R. 72 (Bankr. N.D. Fla. 1997)

. . . Initially, the debtor claimed the retirement fund was exempt based on Florida Statute 222.21(2)(b): Any . . . Ch. 222.21(2)(b) (1995). . . . The original objections to the exemptions claim under § 222.21 Fla.Stat. were meritorious. . . . Stat. ch. 222.21(2)(b) (1995). . . .

In K. LUTTGE,, 204 B.R. 259 (Bankr. S.D. Fla. 1997)

. . . Fla.Stat. ch. 222.21(2)(a) (1996). . . . Finally, it is clear under a plain reading of Fla.Stat. § 222.21 that any plan qualified under sections . . . addition, there is no justification under either the case law or legislative history of Fla.Stat. § 222.21 . . . Stat. § 222.21 so long as it complies with the applicable provisions of the Internal Revenue Code. . . . Internal Revenue Code and the Debtor may successfully claim it as exempt property under Fla.Stat. § 222.21 . . .

In D. ALLEN,, 203 B.R. 786 (Bankr. M.D. Fla. 1996)

. . . Navy Disability/Pension Unknown § 222.21, Fla.Statutes Mass Mutual Annuity IRA $142,068.74 §§ 222.14, . . . It is undisputed that the IRAs qualify for exemption pursuant to Fla.Stat. § 222.21. . . . because the issue in this case is whether the Debtor can claim the IRAs as exempt pursuant to section 222.21 . . .

In C. FRANCISCO,, 204 B.R. 799 (Bankr. M.D. Fla. 1996)

. . . The Trustee contends that the Objection must be sustained because: (1) Florida Statute § 222.21(2)(a) . . . (2)(a) and (2) erred in finding that Fla.Stat. § 222.21(2)(a) is not preempted by ERISA. . . . Stat. § 222.21(2)(a). In re Schlein, 114 B.R. 780, 782-83 (Bankr.M.D.Fla.1990). . . . Accordingly, the Court concluded that Fla.Stat. § 222.21(2)(a) is not preempted by ERISA. . . . . § 222.21(2)(a). . . .

In HANDSHAW,, 198 B.R. 633 (Bankr. M.D. Fla. 1996)

. . . The Debtor’s interest in this Plan was originally claimed as exempt pursuant to section § 222.21(2), . . . contends that the Debtor is not entitled to the claimed exemption as a matter of law under Section 222.21 . . . NACo Plan is qualified, is not one of the Sections of the Internal Revenue Code identified in Section 222.21 . . . Therefore, this Court is satisfied that the NACo Plan is not properly claimed as exempt under Fla.Stat. 222.21 . . .

In HARRIS,, 188 B.R. 444 (Bankr. M.D. Fla. 1995)

. . . . § 222.21. . . . Plan eligible under the Debtor’s claimed exemptions which include Fla.Stat. § 222.201; Fla.Stat. § 222.21 . . . Profit Sharing Plan (the Plan) pursuant to Fla.Stat. §§ 222.201, 222.21 and 29 U.S.C. §§ 1056 and 1065 . . . whether or not the Debtor may exempt his interest in this Profit Sharing Plan pursuant to Fla.Stat. § 222.21 . . . (2), which provides, in pertinent part: § 222.21. . . .

In COVINO, R. KAPILA, v. COVINO a, 187 B.R. 773 (Bankr. S.D. Fla. 1995)

. . . 1.5 million dollars, which they claim as exempt on their Schedule “C” pursuant to Florida Statute § 222.21 . . .

In HARLESS, L. DIONNE, v. HARLESS,, 187 B.R. 719 (Bankr. N.D. Ala. 1995)

. . . . § 222.21(2)(a)) read: Except as provided in paragraph (b), any money or other assets payable to a participant . . . Thus, Section 222.21(2)(a) sheltered the accumulation in an IRA as well as “payments.” . . .

PACIFIC RIVERS COUNCIL, v. THOMAS,, 873 F. Supp. 365 (D. Idaho 1995)

. . . . §§ 222.21 and 227.21, by carrying out and allowing timber, range, mining, and road projects to continue . . .

L. BEARDSLEY, v. ADMIRAL INSURANCE COMPANY,, 647 So. 2d 327 (Fla. Dist. Ct. App. 1994)

. . . He filed an affidavit stating that the money in the accounts was entitled to exemption under section 222.21 . . . Section 222.21 provides in part: Money received by any debtor as pensioner of the United States within . . . Id. § 222.21(1). . . . In construing another subdivision of section 222.21, Florida Statutes, this court has said: [T]he terms . . .

BOARD OF PENSION TRUSTEES OF CITY GENERAL EMPLOYEES PENSION PLAN, CITY OF JACKSONVILLE, PENSION PLAN ADMINISTRATOR, v. E. VIZCAINO, Sr. I. n k a I., 635 So. 2d 1012 (Fla. Dist. Ct. App. 1994)

. . . .-076, and 222.21, Florida Statutes, implicitly repealed Section 8 of Chapter 18610 (1937), Special Acts . . . s Pension Plan was repealed by implication by the subsequent passage of sections 61.075, 61.076 and 222.21 . . . We fail to see the relevance of section 222.21, Florida Statutes (1991), to the issue involved here. . . . Section 222.21(2) provides merely that, while sums payable to a debtor from an ERISA-qualified plan are . . . are “not exempt from the claims of an alternate payee under a qualified domestic relations order.” § 222.21 . . .

In L. BRINK D., 162 B.R. 355 (Bankr. M.D. Fla. 1993)

. . . for the purpose of creating an exempt asset in the form of an annuity, based on Florida Statutes § 222.21 . . .

In SCHLEIN SCHLEIN v. E. MILLS, Jr., 8 F.3d 745 (11th Cir. 1993)

. . . Stat. § 222.21(2)(a). In re Schlein, 114 B.R. at 782-83. . . . . § 222.21(2)(a) relates to ERISA plans, and is therefore preempted by ERISA. . . . Fla.Stat. § 222.21(2)(a). . . . The statutory language of Fla.Stat. § 222.21 does not expressly mention ERISA. . . . Accordingly, we hold that Fla.Stat. § 222.21(2)(a) is not preempted by ERISA. B. . . .

In SCHLEIN SCHLEIN v. E. MILLS, Jr., 8 F.3d 745 (11th Cir. 1993)

In LESH d b a DK, 159 B.R. 982 (Bankr. M.D. Fla. 1993)

. . . X, § 4 of the Florida Constitution, and Florida Statutes § 222.21, his interest in a 401(k) Pension Plan . . .

In C. GARRETT, 158 B.R. 859 (Bankr. M.D. Fla. 1993)

. . . subject to administration by the Trustee and the interest cannot be claimed as exempt pursuant to § 222.21 . . . applicable to a terminated Plan; and (6) Debtors are not entitled to any exemption available under § 222.21 . . .

In D. WHEAT S. S. XXX- XX- XXXX, 149 B.R. 1003 (Bankr. S.D. Fla. 1992)

. . . . § 222.21 ("Exemption of pension money and retirement or profit-sharing benefits from legal processes . . .

In C. HADNOT,, 138 B.R. 637 (Bankr. M.D. Fla. 1992)

. . . Florida Statute 222.21(2)(a) provides: (a) Except as provided in paragraph (b), any money or other assets . . . In a case factually similar to the case at bar, this Court held that ERISA preempts Florida Statute 222.21 . . . CONCLUSION Thus, having been preempted by ERISA, Florida Statute 222.21(2)(a) is not a viable basis for . . .

In PRUNER, 140 B.R. 1 (M.D. Fla. 1992)

. . . Proctor found that the Debtor’s contentions that his Plan was exempt under Florida Statute Section 222.21 . . . if his plan is subject to Title I of ERISA, it is nevertheless exempt under Florida Statute Section 222.21 . . .

R. DUNN, M. D. v. DOSKOCZ,, 590 So. 2d 521 (Fla. Dist. Ct. App. 1991)

. . . The question presented for review is the effective date of section 222.21, Florida Statutes (1989), which . . . In 1987 the legislature enacted section 222.21, Florida Statutes. Ch. 87-375, § 1, Laws of Fla. . . . .” § 222.21(2)(a), Fla.Stat. (1989) (emphasis added). . . . Id. § 222.21(2)(c) (emphasis added). In the present case appellant Allan R. . . . The doctor contends that the patient’s IRA’s are not protected by section 222.21. . . .

In M. SESLOWSKY,, 135 B.R. 692 (Bankr. S.D. Fla. 1991)

. . . claim of exemption on the grounds that the statute that establishes the exemption, Florida Statute § 222.21 . . . Section 222.21(2)(a) does not attempt to regulate any matters dealing with the “internal” functions of . . . that the Trustee’s Objection to the Debtors’ Claim of Exemption on the on the basis of Fla.Stat. § 222.21 . . .

UNITED STATES v. NUESCA, UNITED STATES v. KANEHOLANI,, 945 F.2d 254 (9th Cir. 1991)

. . . . § 222.21. . . .

In A. MARKS, L. BAKST, v. A. MARKS,, 131 B.R. 220 (S.D. Fla. 1991)

. . . . § 222.21(2)(a). . . . the Hopkins obtained a final judgment against Marks both predate the effective date of Fla.Stat. § 222.21 . . . As the bankruptcy court noted, at the time § 222.21(2)(a) became effective, the CD-Keogh accounts had . . . The Court refuses to apply § 222.21(2)(a) retroactively to characterize CD-Keogh account funds as exempt . . . Accordingly, the Court will not construe § 222.21(2)(a) as Marks requests. . . .

In LESH d b a DK, 131 B.R. 1002 (Bankr. M.D. Fla. 1991)

. . . maintained by Honeywell, Inc., are exempt from administration by the Trustee pursuant to Florida Statute § 222.21 . . . interests in the Honeywell, Inc., pension plan (Plan) as exempt pursuant to “Art. 10, Section 4 and Section 222.21 . . . Stat. § 221.21(2)(a) and thus, Fla.Stat. § 222.21(2)(a) is void. . . .

In B. SMITH, FIRST FLORIDA NATIONAL BANK, N. A. v. B. SMITH,, 129 B.R. 262 (M.D. Fla. 1991)

. . . . § 222.21(2)(a), are preempted by federal legislation rendering ERISA qualified plans subject to bankruptcy . . . Fla.Stat. § 222.21(2)(a) notes in pertinent part: (2)(a) ... any money or other assets payable to a participant . . .

In I. KIMMEL,, 131 B.R. 223 (Bankr. S.D. Fla. 1991)

. . . With regard to the exempt status of retirement or pension plan benefits, Florida Statute § 222.21(2)( . . . Fla.Stat.Ann. § 222.21(2)(a) (West 1991). . . . This Court has previously addressed the issue of ERISA’s preemption of Florida Statute § 222.21(2)(a) . . . StatAnn. § 222.21(1) (West 1991); In re Horath, 116 B.R. 835 (Bankr.M.D.Fla.1990). . . . Fla.Stat.Ann. § 222.21(2)(c) (West 1991). . . .