¶1concurring in the result in part and dissenting in part.
¶2I agree that the order of the trial court contains insufficient findings regarding whether the separation agreement adequately protects the children’s interests and that the issue should therefore be remanded for entry of appropriate findings.
¶3Having resolved this dispositive issue, the majority purports to hold that “there is not a showing that defendant deliberately depressed his income or otherwise acted in bad faith.” This statement is unnecessary, however, for resolution of the case and may therefore be regarded as obiter dictum. See Debnam v. N.C. Dept. of *309Correction, 334 N.C. 380, 386, 432 S.E.2d 324, 329 (1993) (noting that “statements in the nature of obiter dictum are not binding authority”). If this issue were necessary to the resolution of the case, I would hold that there was sufficient evidence in the record to support the trial court’s finding that “[defendant has deliberately suppressed his income and acted in deliberate disregard of his obligation to provide reasonable support for the minor children.” To the extent that the majority opinion purports to hold otherwise, I respectfully dissent.
¶4The standard of review for findings made by a trial court sitting without a jury is whether any competent evidence exists in the record to support said findings. Hollerbach v. Hollerbach, 90 N.C. App. 384, 387, 368 S.E.2d 413, 415 (1988), see also Smith v. Smith, 103 N.C. App. 488, 490-91, 405 S.E.2d 912, 913 (1991) (stating that “[e]vidence must support findings; findings must support conclusions; conclusions must support the judgment.”). The trial court’s findings of fact are conclusive if they are supported by competent evidence. Johnson v. Johnson, 45 N.C. App. 644, 647, 263 S.E.2d 822, 825 (1980). A trial court’s findings are based upon a holistic analysis of the evidence presented in light of the applicable laws. This Court should not disturb such findings of fact, even though there may be evidence to the contrary. Associates, Inc. v. Myerly and Equipment Co. v. Myerly, 29 N.C. App. 85, 89, 223 S.E.2d 545, 548, appeal dismissed, 290 N.C. 94, 225 S.E.2d 323 (1976).
¶5On the issue of reduction of income, the trial court found as fact and concluded as a matter of law that defendant had deliberately suppressed his income and acted in deliberate disregard of his obligation to provide reasonable support for the minor children. This finding and conclusion is supported by evidence that the defendant is, in his own words, “unemployed by choice.” The court found that defendant voluntarily resigned his $65,000 salaried position in order to become a full-time student, and that defendant has redirected his career towards being a school counselor in which career he would earn a significantly lower wage.
¶6This Court recently decided a case with similar facts. In Mason v. Erwin, the defendant entered into a voluntary child support agreement with the mother of his child. Several years later, the defendant’s wife won a prize in the lottery and soon thereafter the defendant entered into early retirement. The defendant’s retirement pension amounted to half of the wages that he was earning when he was employed. This Court held that the trial court’s findings that (1) the *310defendant’s testimony was unpersuasive and was sufficiently rebutted by other evidence, and (2) that “the evidence tended to show that defendant was reluctant about his responsibility to provide support for [the child]” was sufficient to support the trial court’s “conclusion that the defendant retired and voluntarily reduced his income in bad faith and in deliberate disregard for his obligation to provide reasonable support for [his child]”. 157 N.C. App. 284, 289, 579 S.E.2d 120, 123 (2003). This Court viewed “all this evidence in the context of defendant’s voluntary decision to retire though he was an able-bodied, 52 year old worker with no physical disabilities who was capable of earning sufficient funds to provide for his daughter,” and held that the trial court did not abuse its discretion by imputing income to the defendant. Id., at 124.
¶7The trial court properly entered findings of fact that support the conclusions of law, which in turn support the judgment in favor of plaintiff. Accordingly, I would affirm the trial court on the question of imputation of income.