By Jacqueline Palank 
 

The St. Louis bankruptcy court next week will host a trial over whether Patriot Coal Corp. (PCXCQ) can impose wage and benefit concessions upon its unionized miners and retirees.

Beginning Monday, Patriot will argue for the right to shed obligations it says are unsustainable and may keep it from successfully reorganizing.

"Unfortunately, Patriot simply does not have the financial resources to support its current benefit levels and will not survive without substantial changes across its cost structure," the company said in court papers.

The United Mine Workers Association, whose members plan to gather outside bankruptcy court Monday to protest the looming cuts, will argue against concessions it calls "harsh and radical."

According to the union, Patriot's proposal unfairly forces its members, especially retirees "broken by a lifetime of working in the mines," to bear the brunt of the pain in the coal-mining company's reorganization.

The coal-mining company is specifically proposing to terminate its retirees' current benefits at the start of next year. A trust would be created to administer their benefits, funded by up to $300 million in future profit-sharing contributions and royalty payments tied to mine production.

Patriot also sweetened its offer to include 35% of its new stock, which the union could sell at any time and use the proceeds to boost the trust's funding levels.

With regard to its 1,600-plus current union workers, Patriot would implement new labor terms that incorporate such concessions as reduced overtime, the loss of several holidays and reductions in planned wage increases and vacation time.

Patriot, which mines for coal in West Virginia and Kentucky, sought Chapter 11 protection last July.

Also Monday, Ambac Financial Group Inc. (ABKFQ) will seek the Manhattan bankruptcy court's permission to pay $101.9 million to resolve claims brought by the Internal Revenue Service tied to its treatment of credit-default swaps.

If approved, the deal could clear the way for the bond insurer to emerge from the Chapter 11 case it filed in November 2010. Ambac won confirmation of its bankruptcy-exit plan more than a year ago, but it hasn't been able to emerge yet.

Ambac said it will pay $1.9 million to the U.S. under the settlement, while its Ambac Assurance Corp. and segregated account of Ambac Assurance Corp. will pay $100 million. The company also will pay additional amounts, based on any payments received under an existing tax-sharing agreement.

The IRS has disputed the eligibility of billions of dollars of tax refunds Ambac said it could claim as a result of its net operating losses. The settlement will reduce Ambac's entitlement to these refunds by $1.1 billion.

Wednesday, a Manhattan bankruptcy judge will take up Eastman Kodak Co.'s (EKDKQ) plan to sell some of its document-imaging assets to Brother Industries Ltd. (BRTHY) for $210 million, subject to higher bids at auction.

Kodak is proposing a June 12 auction for the assets, which would be preceded by a June 5 bid deadline. It wants to offer leading bidder Brother such protections as an $8.3 million breakup fee as well as up to $5.5 million in expense reimbursements.

Kodak's document-imaging business designs, makes and sells document and picture scanners, as well as related software, and includes such Kodak product lines as Info Activate, Info Insight and Capture Pro.

Kodak began searching for a buyer for the document-imaging business last year as part of its quest to streamline its operations and reorganize around commercial imaging operations that include digital printers and motion picture film.

Also at Wednesday's hearing, Kodak will seek approval of a settlement to end a long-running patent dispute with Kyocera Corp. (KYO).

The deal calls for Kyocera to drop its $80 million claim against Kodak and to pay Kodak $5 million. Not only will they both drop lawsuits against each other, but they've also agreed not to pursue any further patent fights against the other until at least three years after Kodak has exited Chapter 11 protection.

-Kristin Jones in New York contributed to this article.

Write to Jacqueline Palank at jacqueline.palank@dowjones.com

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