Retirement Account... child support

If you own an individual retirement account and withdraw funds for living expenses, can those funds be used in child support calculations? My ex has depleted an IRA of $197K within 2 years and transferred the funds into his personal accounts. Now, he is asking for a reduction in child support. Is there Child Support or NC Statue in which I can refer to or court ruling?

Payouts from a retirement account are not specifically included as income in the child support guidelines as they are not the same as income from the retirement account. I think there are arguments that would work for each party depending upon the facts and the reason for the withdrawals and motion to decrease.