The 2023 Florida Statutes (including Special Session C)
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. . . . § 222.21(b)(2). The crossing was owned and maintained by Conrail. . . .
. . . 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). . . .
. . . . § 222.21(2)(a), Fla. Stat. . . .
. . . . § 222.21, protects his 401(k) plan from collection by the United States. . . .
. . . . § 222.21(c) ; Mo. Stat. Ann. § 513.430.1(10)(f) ; N.C. Gen. Stat. § 1C-1601(a)(9) ; Ohio Rev. . . .
. . . . § 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 . . .
. . . 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 . . .
. . . . § 222.21(2) for his IRA account, Morgan Stanley Account No. 1198, is sustained, transfers from that . . .
. . . . § 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 . . .
. . . . § 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. . . .
. . . Plaintiffs allege that Union Pacific’s horn was sounded 1.3 seconds short in violation of 49 C.F.R. 222.21 . . .
. . . 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. . . .
. . . . § 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 . . .
. . . . § 222.21(a). . . .
. . . . §§ 222.21(b)(2), 234.225. . . .
. . . Excluding those accounts that are protected from creditors’ liens by operation of statute, see §§ 222.21 . . .
. . . 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 . . .
. . . 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 . . .
. . . . § 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 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 . . .
. . . Because this included a 401(k) retirement plan, which was exempt under section 222.21(2) and valued at . . .
. . . 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 . . .
. . . . § 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). . . .
. . . . § 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). . . .
. . . 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). . . .
. . . . § 222.21(1), Illinois law, 735 Ill. Com. . . . Stat. § 222.21(3)(a). . . .
. . . 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. . . .
. . . . §§ 222.14, 222.21. . . .
. . . 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. . . .
. . . . § § 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. . . .
. . . Bicycle; Jet Skis(2) $ 3,025.00 $ 3,025.00 Beal Bank Stocks: Prudential — 1 share $ 15.00 $ 15.00 FSA §§ 222.21 . . .
. . . As his authority supporting his claim of exemption for his IRA, the Debtor cited Florida Statutes § 222.21 . . . Stat. § 222.21. . . .
. . . . § 222.21(2). . . .
. . . 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 . . .
. . . verify whether these accounts are ‘qualified’ retirement accounts as required by Florida Statutes § 222.21 . . . Stat. 222.21(2)(a). . . .
. . . personal property exempt as tenancy by the entireties, and his 401(k) Plan exempt under Florida Statute § 222.21 . . .
. . . . § 222.21. An exemption claim is prima facie valid, absent a timely objection. . . .
. . . 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. . . .
. . . 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. . . .
. . . See § 222.21(2)(a), Fla. . . .
. . . an 8.25% rate of interest with either uniform or graduated monthly payments ranging anywhere from $222.21 . . .
. . . . § 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. . . .
. . . . § 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. . . .
. . . . § 222.21. The Trustee timely filed an Objection to the claim of exemption (Doc. No. 7). . . . Stat. § 222.21. . . .
. . . . § 222.21 provides as follows: (2)(a) Except as provided in paragraph (b), any money, or other assets . . .
. . . 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). . . .
. . . 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). . . .
. . . 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 . . .
. . . 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 . . .
. . . . § 222.21. . The Court notes that very little evidence was introduced on this point. William H. . . .
. . . 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 . . .
. . . . § 222.21 (West 1998). . . .
. . . . § 222.21 (West 1998). . . .
. . . Atlas (“the debtors”) filed a Chapter 7 bankruptcy petition, claiming that Florida Statute § 222.21 exempted . . .
. . . Atlas (“the debtors”) filed a Chapter 7 bankruptcy petition, claiming that Florida Statute § 222.21 exempted . . .
. . . . § 222.21(2)(a) (West 1999); Va.Code.Ann. § 34-34(B); K.S.A. § 60~2308(c) (West 1999) (Kansas); Md.Cts . . .
. . . . §§ 222.21 and 222.20; 3 Collier on Bankruptcy, § 522.08 at 522-44, n. 8a. . . .
. . . . §§ 222.21 and 222.20; 3 Collier on Bankruptcy, § 522.08 at 522-44, n. 8a. . . .
. . . Retirement Accounts (“IRA”) that Debtor claims as being fully exempt under Florida Statutes Section 222.21 . . .
. . . Nor can section 222.21, Florida Statutes, exempt the IRA from the levy. . . .
. . . . §§ 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. . . .
. . . . § 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 . . .
. . . have been determined to be exempt from the debtor’s bankruptcy estate pursuant to Florida Statutes §§ 222.21 . . .
. . . 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 . . .
. . . . § 222.21(b) (West 1997); In re Luttge, 204 B.R. 259, 263 (Bankr.S.D.Fla.1997). . . .
. . . 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 . . .
. . . 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 . . .
. . . The trial court entered the QDRO pursuant to section 222.21(2)(b), Florida Statutes (1997), which excepts . . .
. . . . $ 2,778.87 § 222.21 Fla. Statutes Co. Annuity TransAmerica Occidental Life Ins. . . .
. . . Statutes Schwab & Peak IRAs $ 68,996 § 222.21 Fla. . . .
. . . 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 . . .
. . . 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). . . .
. . . 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 . . .
. . . 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. . . .
. . . 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). . . .
. . . 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 . . .
. . . 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 . . .
. . . 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). . . .
. . . 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 . . .
. . . . § 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. . . .
. . . 1.5 million dollars, which they claim as exempt on their Schedule “C” pursuant to Florida Statute § 222.21 . . .
. . . . § 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.” . . .
. . . . §§ 222.21 and 227.21, by carrying out and allowing timber, range, mining, and road projects to continue . . .
. . . 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 . . .
. . . .-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 . . .
. . . for the purpose of creating an exempt asset in the form of an annuity, based on Florida Statutes § 222.21 . . .
. . . 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. . . .
. . . 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. . . .
. . . X, § 4 of the Florida Constitution, and Florida Statutes § 222.21, his interest in a 401(k) Pension Plan . . .
. . . 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 . . .
. . . . § 222.21 ("Exemption of pension money and retirement or profit-sharing benefits from legal processes . . .
. . . 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 . . .
. . . 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 . . .
. . . 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. . . .
. . . 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 . . .
. . . . § 222.21. . . .
. . . . § 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. . . .
. . . 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. . . .
. . . . § 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 . . .
. . . 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). . . .