Found working patch from the nvidia developers forum.
https://devtalk.nvidia.com/cmd/default/download-
comment-attachment/58795/ 
How to apply patch in Gentoo: Just let epatch_user do the work :-)
All you need to do is create a nvidia-drivers dir in /etc/portage/patches/x11-drivers/
mkdir -p /etc/portage/patches/x11-drivers/nvidia-drivers 
Download patch and copy it to newly created directory.
cp ~/Downloads/nvidia-drivers-linux-3.10.patch  /etc/portage/patches/x11-drivers/nvidia-drivers/ 
Then just emerge nvidia-drivers or module-rebuild rebuild
PATCHES=/etc/portage/patches emerge -va nvidia-drivers
