To get the rear seat back out, remove the armrests, swing the bottom of the seat up towards you, and push the seat up, and back towards the rear window. There are two hooks it's resting on and it should come right out.
If it's just surface rust I'd just treat it with some rust cure (for instance POR-15) and put carpet over it. If it's rusted through I'd weld in new metal.
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