How do I fold down the rear split bench seat in my Vue?
First, unbuckle all three safety belts and put the front seatback in an upright position. Then lift the lever located on the top of the rear seatback to release and fold the seatback forward. Always unbuckle the safety belts and return them to their normal stowed position before folding a rear seat to avoid damage to the seat or safety belts. (Page 17)
From the official Saturn 2008 Vue Compact Crossover SUV manual, page 17
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