23-3002. Determination of amount of child support. (a) In determining the amount to be paid for child support, the court shall:

(1) Follow the Kansas child support guidelines adopted by the supreme court pursuant to K.S.A. 20-165, and amendments thereto; and

(2) take into consideration and shall order the use of the total value of any individual retirement plan account that is qualified under sections 401(a), 401(k), 403(a), 403(b), 408, 408A or 409 of the federal internal revenue code of 1986 if the person has experienced a loss of income or termination from employment due to loss, revocation, suspension or surrender of a professional license because of professional misconduct or voluntary underemployment.

(b) (1) If a parent accumulates a child support arrearage and experiences a loss of income or termination from employment due to loss, revocation, suspension or surrender of a professional license because of professional misconduct or voluntary underemployment the court shall, upon the occurrence of a distributable event as defined by the terms of the qualified plan, order the use of individual retirement plan accounts described in subsection (a)(2) to pay the arrearage with a one-time lump-sum distribution until:

(A) All funds in such accounts are exhausted; or

(B) the parent establishes other means to satisfy the child support obligations.

(2) Claims for child support against an individual retirement plan account described in subsection (a)(2) shall:

(A) Not require a plan to make any distributions that are not otherwise authorized by the terms of the plan;

(B) be subject to early withdrawal penalties and taxable income as a distribution; and

(C) be executed through direct payment from the retirement account through the Kansas payment center.

(c) Any person who files a motion requesting a child support order or modification order shall include in such filing a completed domestic relations affidavit and proposed child support worksheet.

History: L. 2011, ch. 26, § 31; L. 2014, ch. 116, § 7; L. 2025, ch. 112, § 4; July 1.