Heavy Ab Work + Cardio + Diet = Lesser Gut
There is no such thing as spot reduction. So along with a good diet and cardio, you should do heavy cable crunches, incline situps, hanging leg raises for abdominal exercises. Perhaps to give the appearance of "lesser gut", you could build up your shoulders and upper back.
To minimal degree, oxandrolone(var) is suppose aid in visceral fat burning.
It is culmination of factors, but you should treat your abs like anything muscle and work it hard. Cardio does help regardless of what others say. And of course diet is critical.