In In re Berghman, 235 B.R. 683, the debtor, as part of a settlement for his personal injuries, obtained an annuity for which he would receive monthly payments. ( Id. at pp. 685-686.) The debtor thereafter sold part of his right to receive the annuity payments to Wentworth in exchange for a lump sum payment. ( Id. at pp. 686-687.) Then, the debtor contacted the insurance company that provided the annuity and redirected the annuity payments back to himself. ( Id. at p. 688.) Wentworth obtained a confession of judgment in Pennsylvania against the debtor and an order of garnishment. (Ibid.) The debtor then filed for chapter 7 bankruptcy protection and listed the annuity payments as property of the estate exempt from the claims of creditors. ( Id. at p. 689.) The bankruptcy court held, however, that since the debtor had sold the right to receive annuity payments to Wentworth, they were not property of the estate. Moreover, the court held that because the debtor's actions in redirecting the annuity payments owned by Wentworth amounted to theft, those payments he had received before he filed for bankruptcy could not be debts that are discharged in a bankruptcy proceeding: "Debtor's behavior amounts to a conversion. Debtor routed previously sold payments back to him never really intending to turn them over to Wentworth. At the point Debtor rerouted the payments to himself, Debtor held no interest in such payments. The payments were no longer Debtor's property; rather these payments were the legal property of Wentworth." ( Id. at p. 692.) Finally, the court held that only those annuity payments that the debtor had not sold to Wentworth were protected by Florida's exemptions law related to enforcement of judgments. ( Id. at p. 693.)