Excerpt: January 13, 2005: The IRS and the Treasury Department today released IRS Notice 2005-10, the first in a series of guidance for domestic companies planning to repatriate earnings subject to the temporary reduced tax rate provided under the American Jobs Creation Act (AJCA, or the Act). .... Today's notice provides that, among other things, an employer may use repatriated funds to satisfy an obligation to a fund a qualified plan as part of a 'financial stabilization' investment.