ATLANTA — The two elections workers who Rudy Giuliani accused of election fraud, will not get his Madison Avenue penthouse apartment.

A federal judge ruled Tuesday that Giuliani must transfer all of his personal property “including cash accounts, jewelry and valuables, a legal claim for unpaid attorneys’ fees, and his interest in his Madison Avenue co-op apartment” to Ruby Freeman and Shay Moss, ABC News confirmed.

The only exception to that ruling may be the World Series rings that Giuliani’s son, Andrew, claims he rightfully owns after his father gave them to him as a gift.”

“The only asset that Defendant seeks to protect from sale that comes close to being exempt under Article 52 is Defendant’s grandfather’s watch. The watch may be distinctive to Defendant as an item of sentimental value, but it is not distinctive to the law,” Judge Lewis Liman wrote in his ruling.

Giuliani must turn over watches marketed or manufactured by Bulova, Shinola, Tiffany & Co, Seiko, Frank Muller, Graham, Corium, Rolex, IWC, Invicta, Breitling, Raymond Weil, and Baume & Mercer; the Reggie Jackson picture; the signed Yankee Stadium picture; signed Joe DiMaggio shirt; the other sports memorabilia; the diamond ring and costume jewelry; and the television and other items of furniture.

He must also turn over his shares in 45 East 66th Street and all rights and interests in fees owed for services rendered in 2020 and 2021 to former President Trump’s presidential campaign.

In December of last year, a jury awarded Freeman and Moss $148 million after they said he continued to spread lies about them tampering with votes from the 2020 election.

Giuliani then filed for Chapter 11 bankruptcy, but that case was thrown out in July with the judge saying it was in the best interest of creditors.

When Giuliani filed for bankruptcy, he listed nearly $153 million in existing or potential debts. That included nearly $1 million in state and federal tax liabilities, money he owes lawyers, and millions more in potential judgments in lawsuits against him. He estimated at the time he had assets worth $1 million to $10 million.

In his most recent financial filing in the bankruptcy case, he said he had about $94,000 in cash at the end of May and his company, Guiliani Communications, had about $237,000 in the bank. He has been drawing down on a retirement account, worth nearly $2.5 million in 2022. It had just over $1 million in May.

According to Liman’s ruling, all of Giuliani’s assets will go into a receivership controlled by Freeman and Moss to satisfy a $148 million defamation judgment.