At the present time, Florida law does not recognize same sex marriage. Recent Supreme Court decision does not require Florida to do so. This means, that for now, tenancy by entirety with survivorship purposes can only be established between a married opposite sex couple.
If the Rhode Islanders (for example) attempt to take title as a married couple and to establish a tenancy by the entirety, the risk is that this attempt will not be recognized by a Florida court, and that the attempt to do so will be converted into a tenancy in common, with no survivorship features.
For this reason, until Florida law recognizes same sex marriage and the availability of a tenancy by the entireties to a same sex couple, I would recommend that title be taken as follows:
“A & B, as joint tenants with full rights of survivorship, and not as tenants in common”
If there are any documents that require a recitation of the marital status of A or B, it is perfectly acceptable to refer to them as
“A, a married man, and B, a married man, lawfully married to each other pursuant to the laws of Rhode Island (for example)”.
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