Florida law provides a certain exemption for annuities. Florida Statute section 222.14 provides that "
the proceeds of annuity contracts issued to citizens or residents of the state, upon whatever form, shall not in any case be liable to attachment, garnishment ... or legal process in favor of any creditor ... of the person who is the beneficiary of such annuity contract, unless the ... annuity contract was effected for the benefit of such creditor.
One requirement is that the annuity must be issued to a "citizen" or "resident" of Florida. Sometimes there is a question of whether the item in question actually constitutes an "annuity" and whether the involved person is a "beneficiary" within the meaning of the statute.
