Was hoping to not have to deal with that and almost broke it trying to figure out how to get the rear seat off. I’d read there were 2 bolts at the bottom and then you lifted up to unlatch 2 hooks but that wasn’t wroking. Could not pull the bottom out because of the seat belt locks so had to loosen them and then still could not pull the back out. There are 2 screws in each tail light(behind the lens) which screws the tail light body panel into the plywood seat back. Once the seatback was removed, it was easy to see the problem, a turnbuckle loop had pulled open so the handle was not pulling the release far enough. Pliers closed the the turnbuckle loop and the handle worked again.
I posted pictures and details in my very long working post on this GEM.