July 11 (Reuters) - Alcoa Corp:
* Alcoa Corp plans partial restart of aluminum smelter at Warrick operations
* Alcoa Corp - announced plans to restart three of five potlines at its Warrick operations aluminum smelter near Evansville, Ind
* Alcoa Corp - two of five smelting potlines will be classified as curtailed capacity and will remain idle.
* Says additionally, in q3 2017, Alcoa will record an after-tax benefit of approximately $25 million, or $0.13 per share
* Alcoa Corp - restart expenses expected to be incurred in third and fourth quarters of 2017 are estimated to be between $30 million and $35 million (after-tax)
* Alcoa Corp - in Q3 2017, will record an after-tax benefit of about $25 million, or $0.13 per share, for reversal of liabilities related to original closure Source text for Eikon: Further company coverage: