to support a child in an intact family because a large tax penalty would be incurred if the funds were withdrawn early. He theorizes that including. earnings in an IRA would unreasonably burden courts calculating child support. Angela claims that Rule 90.3 and its commentary do not prevent a court from including IRA earnings in a child support calculation. She denies that the tax consequences upon withdrawal would matter. We have not considered whether earnings- in an IRA should be ..considered income to a noncustodial parent for child support purposes. Other jurisdictions, however, have ruled on the issue, finding that interest earned in an IRA can be considered as income when calculating child support. See, e.g., In re Marriage of Tessmer, 903 P.2d 1194, 1196 (Colo.App.1995) (<HOLDING>); In re Pedersen, 261 Mont. 284, 862 P.2d 411,
holding that gross income can include interest or dividends accruing to fathers ira holding that court can attribute income to assets including those in an ira holding that trial judge has discretion to not include bonuses as part of gross income if he or she determines that the bonus income is not dependable or would place a hardship on a parent holding gross receipts provision provides exception for trade or business to general meaning of gross income provided in section 61a so reporting of gross proceeds alone from sales of commodities would not prevent application of irc  6501e1a recognizing as a substantial factor that the state in that case included dividends from the subsidiaries to the parent in its calculation of the parents apportionable taxable income but did not include the underlying income of the subsidiaries themselves