Ruth Madoff is retreating to a $9.4 million beachside redoubt in Florida that the feds will be powerless to seize from her, where she will relax, sun herself, and cackle at her husband's stupid victims.

The Madoffs own many homes, but Ruth recently declared their Palm Beach home to be her primary residence, for the same reason O.J. Simpson moved to Florida after slaughtering his wife and her friend—Florida law protects homes from being seized to pay off creditors or the government. Prosecutors are in the process of seizing the Madoff's $7 million New York City apartment, and they will try to go after the Palm Beach home.

Here's a picture for you. Madoff bought the house in 1994 for $3.8 million in 1994, so it's skyrocketed nearly 150 percent since them. Smart folks.

The downsides are that she will live among many of the poor Jewish couples she and her husband ruined, as well as Rush Limbaugh.