ABC Plans to Lay Off 350

American Broadcasting Cos. said today that it plans to reduce its work force of 13,000 by about 3% in an ongoing cost-cutting effort.

Up to 350 employees will be laid off across the board by the end of August, said the broadcaster, which is planning to merge with Capital Cities Communications Inc. in a $3.5-billion deal expected to be completed in January. The layoffs are not related to the merger, an ABC official said.