In In re Marriage of Olson (1993) 14 Cal.App.4th 1, the appellate court stated in dicta: "During the timeframe within which a participant has the option to draw funds from the retirement plan without penalty, that is between ages 59 and 70, but is choosing not to do so, the court should have discretion as to whether or not to impute reasonable withdrawals as additional income for purposes of fixing spousal support, but should do so weighing the public policy favoring provision for one's retirement by allowing funds in the plan to accrue tax free, against all other circumstances in the case. This is especially pertinent where, as here, it would appear that the payor will soon retire at which time his ability to pay spousal support will be based upon income which, for the most part, will be produced by his retirement plans."